Lundberg 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	$	170	$	180
Accounts receivable		280		290
Inventory		180		170
Prepaid expenses		10		10
Total current assets		640		650
Plant and equipment, net		973		953
Total assets	$	1,613	$	1,603
Liabilities and stockholders' equity:
Current liabilities:
Accounts payable	$	230	$	220
Accrued liabilities		120		120
Notes payable, short term		170		180
Total current liabilities		520		520
Bonds payable		260		310
Total liabilities		780		830
Stockholders' equity:
Preferred stock, $100 par value, 10%		270		270
Common stock, $1 par value		100		100
Additional paid-in capital--common stock		110		110
Retained earnings		353		290
Total stockholders' equity		833		770
Total liabilities and stockholders' equity	$	1,613	$	1,600

Income Statement For the Year Ended December 31, Year 2 (in thousands of dollars)
Sales (all on account)	$	1,400
Cost of goods sold		857
Gross margin		543
Selling and administrative expenses		305
Net operating income		238
Interest expense		38
Net income before taxes		200
Income taxes (30%)		60
Net income	$	140
Dividends on common stock during Year 2 totaled $50 thousand. The market price of common stock at the end of Year 2 was $9.43 per share. n. Compute the inventory turnover for Year 2. o. Compute the average sale period for Year 2. p. Compute the times interest earned for Year 2. q. Compute the debt-to-equity ratio for Year 2.