aDepreciation charges on the plant and equipment of $99,460 and $102,440 for fiscal years ended March 31, 2025 and 2026 , respectively, are included in cost of goods sold. (a) Compute the following items for Riverbed Corporation. (Round answers to 2 decimal places, e.g. 2.25 or 2.25\%.) 1. Current ratio for fiscal years 2025 and 2026. 2. Acid-test (quick) ratio for fiscal years 2025 and 2026. 3. Inventory turnover for fiscal year 2026. 4. Return on assets for fiscal years 2025 and 2026. (Assume total assets were $1,672,060 at 3/31/24.) 5. Percentage change in sales, cost of goods sold, gross margin, and net income after taxes from fiscal year 2025 to 2026. 2026 2025 1. Current ratio :1 :1 2. Acid-test (quick) ratio :1 :1 3. Inventory turnover times 4. Return on assets % % Gross margin Net income Percent Increase % % % % a Cash, dividends were paid at the rate of \$1 per share in fiscal year 2025 and \$2 per share in fiscal year 2026. Riverbed Corporation was formed 5 years ago through a public subscription of common stock. Daniel Brown, who owns 15% of the common stock, was one of the organizers of Riverbed and is its current president. The company has been successful, but it currently is experiencing a shortage of funds. On June 10, 2026, Daniel Brown approached the Topeka National Bank, asking for a 24-month extension on two $35,140 notes, which are due on June 30, 2026, and September 30, 2026. Another note of $5,990 is due on March 31,2027 , but he expects no difficulty in paying this note on its due date. Brown explained that Riverbed's cash flow problems are due primarily to the company's desire to finance a $301,430 plant expansion over the next 2 fiscal years through internally generated funds. The notes payable due at march 31, 2025 are due prior to March 31, 2026. The commercial loan officer of Topeka National Bank requested the following financial reports for the last 2 fiscal years