a Depreciation charges on the plant and equipment of $100,600 and $102,130 for fiscal years ended March 31,2020 and 2021 , respectively, are included in cost of goods sold. (a) Compute the following items for Windsor Corporation. (Round answers to 2 decimal places, e.g. 2.25 or 2.25\%.) 1. Current ratio for fiscal years 2020 and 2021. 2. Acid-test (quick) ratio for fiscal years 2020 and 2021. 3. Inventory turnover for fiscal year 2021. 4. Return on assets for fiscal years 2020 and 2021. (Assume total assets were $1,697,000 at 3/31/19.) 5. Percentage change in sales, cost of goods sold, gross margin, and net income after taxes from fiscal year 2020 to 2021 . Cash dividends were paid at the rate of $1 per share in fiscal year 2020 and $2 per share in fiscal year 2021 . 2. Acid-test (quick) ratio :1 :1 3. Inventory turnover 4. Return on assets % times % 5. Percent Changes SalesrevenuePercentIncrease% Cost of goods sold Gross margin Net income after taxes