$200020012002$Current AssetsCash $20,00021,00024,000$Short term Investment $60,00081,000145,000$A$/$R $100,00090,000140,000$Inventories $14,00017,00015,000$Prepaid Exp $13,00012,00014,000$Total Current Assets $207,000221,000338,000$Investment $43,00035,00040,000$Property and EquipmentLand $68,50068,50068,500$Building $810,000850,000880,000$Furniture and Equipment $170,000190,000208,0001,048,5001,108,5001,156,500$Less: Accumulated Depreciation $260,000320,000381,000$Other Operationg Equipment $11,50020,50022,800$Total Assets $1,050,0001,065,0001,176,300$Current LiabilitiesAccounts Payable $60,00053,50071,000$Accrued Income Taxes $30,00032,00034,000$Accured Expenses $70,00085,20085,000$Current Portion of Long$-$term deb t $25,00021,50024,000$Total Current Liabilities $185,000192,200214,000$Long$-$term DebtMortgage Payable $425,000410,000400,000$Deferred Income Taxes $40,00042,80045,000$Total Long$-$term Debt $465,000452,800445,000$Total Liabilities $650,000645,000659,000$Owner's EquityCommon Stock $55,00055,00055,000$Paid$-$in Capital in Excess $110,000110,000110,000$Retained Earnings $235,000255,000352,300$Total Owner's Equity $400,000420,000517,300$Total Liabilities and Equity $1,050,0001,065,0001,176,3001)$ Amount Change and $\%$ change from Year $2000$ to Year$20012)$ Current ratio, Acid Test Ratio, A$/$R turn$-$over, Avg collection period, Solvency Ratio, profit ratio for Year$2001)($ Assume the $2002$ Revenue $1,300,000,$ profit is $65,000)$ Operating Cash flow is $201,000.$Calculate all the nine ratios.