Assessing a Firm's Profitability, Liquidity and Solvency Presented below is financial data for the Forrester Company as of year-end 2012 and 2013: Current Assets Total Assets Current Liabilities Total Liabilities Net Sales Net Income 2012 2013 $38,000 $55,000 123,000 170,000 29,000 73,000 72,000 115,000 132,000 190,000 17,500 28,200 Required Calculate Forrester's current ratio, debt-to-total-assets ratio, and return on sales ratio. 2012 2013 Current ratio Round to two decimal points. Debt-to-total assets ratio % Round to one decimal point. Return on sales ratio % Round to one decimal point