2018 2019 $ 2 Current Assets: Cash A/R Inventory Total current assets 16 22 $ 40 $ 10 10 26 $ 46 Gross Fixed Assets: Less accumulated depreciation Net fixed assets Total Assets Current Liabilities: 120 (60) 60 $100 154 (64) 90 $136 A/P $ 16 10 26 $ 18 10 28 N/P Total current liabilities Long term debt Total Liabilities 20 S 46 28 S 56 Owners' equity: Common stock 40 50 Retained earnings 14 30 Total Liabilities & Owners' Equity $100 $136 McCormick, Inc. had net income of $36 million for 2019 and paid total cash dividends of $20 million to their common stockholders. Please calculate the following for 2018: A) Current ratio: B) Acid test ratio: C) Debt ratio: D) Return on total assets: E) Return on Common Equity