A) Calculate ROI for 2020. (round final answer to one decimal place) B) Calculate ROE for 2020. (round final answer to one decimal place) C) Calculate working capital at December 31, 2020. (round final answer to whole dollars) D) Calculate the current ratio at December 31, 2020. (round final answer to two decimal places) E) Calculate the acid-test ratio at December 31, 2020. (round final answer to two decimal places) 2019 $ 98.000 212,000 394.000 5 704,000 120.000 650,000 314,000) $ 1.160,000 JAY'S PAINTING STUDIO, INC Balance Sheets December 31, 2020, and 2019 2020 Assets Cash s 90,000 Accounts receivable 263.000 Merchandise inventory 402.000 Total current sets 750,000 Land 132.000 Plant and equipment 728.000 Less: Accumulated depreciation (372.000 Total assets $ 1.248.000 Liabilities Short-term debe 5 98,000 Accounts payable 184,000 Other accred liabilities 128,000 Total current liabilities $410,000 Long-term debt 174.000 Total liabilities 584,000 Stockholders' Equity Common stock, no par. 100.000 shares authorized 35,000 and 28,000 shares wed respectively $ 204,000 Retained earnings Beginning balance 102.000 Net income for the year 148.000 Dividends for the year (90,000 Ending balance S460,000 Total stockholders equity $ 664,000 5 86,000 168,000 134.000 5355,000 214,000 600.000 $ 156,000 336.000 134,000 168.000) $ 400.000 $ 558.000