D. Compute the dividend payout ratio for Year 2. (Do not round intermediate calculations. Round your answer to 1 decimal place.) F. Compute the return on total assets for Year 2.(Do not round intermediate calculations. Round your answer to 2 decimal places.) G. Compute the return on common stockholders' equity for Year 2. (Round your answer to 2 decimal places.) H. Compute the book value per share for Year 2. (Round your answer to 2 decimal places.) K. Compute the acid-test ratio for Year 2.(Round your answer to 2 decimal place.) M. Compute the average collection period for Year 2. (Use 365 days in a year. Do not round intermediate calculations. Round your answer to one decimal place.) O. Compute the average sale period for Year 2. (Use 365 days in a year. Do not round intermediate calculations. Round your answer to 2 decimal place.)

Hyrkas Corporation's most recent balance sheet and income statement appear below Statement of Financial Position December 31, Year 2 and Year 1 in thousands of dollars) Year 2 Year 1 Asset Current assets Cash Accounts receivable Inventory Prepaid expenses S 120 $ 130 230 240 120 20 130 20 Total current assets Plant and equipment, net 500 510 918 898 Total assets S1,418 $1,408 Liabilities and stockholders equity Current liabilities Accounts payable Accrued liabilities Notes payable, short term S 180 $ 170 70 130 70 120 Total current liabilities Bonds payable 370 370 210 260 Total liabilities 580 630 Stockholders' equity: Preferred stock, $100 par value, 10% Common stock, $1 par value Additional paid-in capital--common stock Retained earnings 220 220 100 110 408 350 100 110 Total stockholders' equity 838 780 Total liabilities and stockholders' equity S 1.418 $1,410 Income Statement For the Year Ended December 31, Year 2 (in thousands of dollars) Sales (all on account) Cost of goods sold $1,350 852 Gross margin Selling and administrative expenses 498 293 205 Net operating income Interest expense Net income before taxes Income taxes (30%) 172 52 Net income $ 120 Dividends on common stock during Year 2 totaled $40 thousand. The market price of common stock at the end of Year 2 was $9.38 per share