I created a schedule of the ratio analysis with the information given. I am missing three ratios. I need to show work and find: 'Quality of Income' and 'Times interest earned ratio' and 'cash coverage ratio'. Use the photos to help find those three ratios.

Blue Water Prime Fish Balance sheet: $ 42,100 $ Cash Accounts receivable (net) 19,900 34,300 43,500 Inventory 93,500 46,600 156,500 414,200 Property & equipment (net) Other assets 85,100 316,000 Total assets $ 831,000 $ 420,700 93,500 72,700 155,700 Current liabilities Long-term debt (interest rate: 15%) Capital stock ($10 par value) Additional paid-in capital 65,500 62,200 523,000 30,100 107,100 73,200 Retained earnings Total liabilities and stockholders' equity 68,700 420,700 $ 831,000 Income statement: Sales revenue (1/2 on credit) 791,000 Cost of goods sold Operating expenses Net income Other data: Per share stock price at end of current year 430,500 (235,500 (163,200 31,800 (401,100 (312,100 77,800 $ $ 23.1 Average income tax rate Dividends declared and paid in current year 34,100 153,500 Blue Water Company Prime Fish Company Return on Equity=Net Income/Capital Stock+Additional Paid in Capital+Retianed Earnings Net Income 31,800.00 77,800.00 $ Capital Stock Additional Paid in Capital Retained Earnings Equity 155,700.00 30,100.00 68,700.00 254,500.00 523,000.00 107,100.00 73,200.00 703,300.00 $ Return on Equity= ($31800/$254500)=12.5% ($77800/$703300)=11.06% 12) $ Return on Assets=NetIncome/Total Assets Net Income Total Assets Return on Assets= Blue Water Company 31,800.00 420,700.00 (31800/420700)=7.56% Prime Fish Company 77,800.00 831,000.00 (77800/831000)=9.36% 3) Net Profit Margin=(Net Income/Sales)*100 Net Income Sales Net Profit Margin= Blue Water Company 31,800.00 430,500.00 (31800/430500)*100=7.39% Prime Fish Company 77,800.00 791,000.00 (77800/791000)*100=9.84% Blue Water Company Prime Fish Company Earning Per Share=Net Income/Number of shares outstanding Net Income Number of shares outstanding EPS= $ 31,800.00 15,570.00 ($31800/15570)=2.04 77,800.00 52,300.00 ($77800/52300)=1.49 Total Assets Turnover=Sales/Total Assets Sales Total Assets Total Assets Turnover= Blue Water Company 430,500.00 420,700.00 ($430500/$420700)=1.02 Prime Fish Company 791,000.00 831,000.00 ($791000/$831000)=.95 7) Fixed Assets Turnover=Sales/Fixed Assets Sales Fixed Assets Fixed Assets Turnover Blue Water Company 430,500.00 156,500.00 ($430500/$156500)=2.75 Prime Fish Company 791,000.00 414,200.00 ($791000/$414200)=1.91 Prime Fish Company Receivable Turnover= Credit Sales/Accounts Receivable Credit Sales Accounts Receivable Receivable Turnover Blue Water Company 215,250.00 43,500.00 (215250/43500)=4.95 395,500.00 34,300.00 (395500/34300)=11.53 Prime Fish Company Inventory Turnover=Cost of goods sold/Inventory Cost of goods sold Inventory Inventory Turnover Blue Water Company 235,500.00 93,500.00 ($235500/$93500)=2.52 401,100.00 46,600.00 ($401100/$46600)=8.61 10) Current Ratio=Current Assets/Current Liabilities Blue Water Company Prime Fish Company Current Assets Cash Accounts Receivable(net) Inventory Total Current Assets Current Liabilities Current Ratio 42,100.00 43,500.00 93,500.00 179,100.00 93,500.00 ($179100/$93500)=1.92:1 19,900.00 34,300.00 46,600.00 100,800.00 65,500.00 ($100800/$65500)=1.54:1 11) Quick Ratio=Quik Assets/Current Liabilites Quick Assets Cash Accounts Receivable Total Quick Assets Current Liabilities Quick Ratio= 42,100.00 43,500.00 85,600.00 93,500.00 ($85600/$93500)=.92 19,900.00 34,300.00 54,200.00 65,500.00 ($54200/$65500)=.83 Cash Ratio=Cash and cash equivalents/Current Liabilites Cash Current Liabilites Cash Ratio $ 42,100.00 93,500.00 ($42100/$93500)=.45 19,900.00 65,500.00 ($19900/$65500)= 30 13) $ Debt Equity Ratio=Debt/Equity Total Liabilities Capital Stock Additional Paid in Capital Retained Earnings Equity 166,200.00 155,700.00 30,100.00 68,700.00 254,500.00 127,700.00 523,000.00 107,100.00 73,200.00 703,300.00 Debt Equity Ratio= ($166200/$254500)=.65 ($127700/$703300) =.18 14) Price Earnings Ratio=Market Price Per Share/EPS EPS Market Price Per Share Price Earnings Ratio $ $ 2.04 23.10 1.49 26.00 (23.1/2.04)=11.32 (26/1.49)=17.44 15) Dividend Yield Ratio=(Dividend Per Share/Market Price Per share)*100 Dividend Per Share= Market Price Per Share= Dividend Yield Ratio (34100/15570)=2.19 23.10 (2.19/23.1)=9.48% (153500/52300)=2.93 26.00 (2.93/26)=11.26%