6 Presented here are the comparative balance sheets of Hames Inc. at December 31, 2020 and 2019. Sales for the year ended December 31, 2020, totaled $660,000, 0.83 points HAES INC. Balance Sheets December 31, 2020 and 2019 2020 2019 cBook $ 20,000 70,000 103,000 $ 201,000 50,000 125,000 165,000) $311.000 19,000 22,000 99,000 $190,000 40.000 110,000 60,000 $280,000 Prim Reference Assets Cash Mocounts receivable Merchandise Inventory Total corrent assets Land plant and equipment Lens Accumulated depreciation Total ansate Liabilities Thort-tem debe counts payable Ober acerved liabilities Total current liabilities Long-ter debt Total Liabilities Stockholders Equity Common stock, BODA. 100.000 shares orised 40.000 and 25,000 shares Langed, respectively atas semings Begining balance os o for the year Dividends for the year Ending balance Total solderisy TOTAL Lisandersey $ 18,000 64.400 20,000 5102.400 22.000 5.124.400 $ 17,000 75,000 20.000 $110,000 30.000 5140,000 574.000 259.000 81,000 51,600 (20,000) 73177600 105.600 311.000 529.000 1.000 5.000) 100001 200,000 Required: a. Calculate ROI for 2020. (Do not round intermediate calculations. Round your final answer to 2 decimal places.) b. Calculate ROE for 2020. (Round your answer to 1 decimal place.) c. Calculate working capital at December 31, 2020. d. Calculate the current ratio at December 31, 2020. (Round your answer to 2 decimal places.) e. Calculate the acid-test ratio at December 31, 2020. (Round your answer to 2 decimal places.) f. Assume that on December 31, 2020, the treasurer of Hames decided to pay $15,000 of accounts payable. What impact, if any, this payment will have on the answers you calculated for parts a-d increase, decrease, or no effect). 9. Assume that instead of paying $15,000 of accounts payable on December 31, 2020. Hames collected $15,000 of accounts receivable. What impact, if any, this receipt will have on the answers you calculated for parts a-d (increase, decrease, or no effect). % a ROL b. ROE C. Working capital d Current ratio Acid test ratio 1 ROL ROE Working capital Current ratio 10. LROL ROE Working capital Current ratio