Blue Group has been operating for several years, and on December 31, 2022, presented the following statement of financial position (amounts in thousands). Plant assets (net) Inventory Receivables Cash Blue Group Statement of Financial Position December 31, 2022 206,100 Share capital-ordinary 100,500 Retained earnings 67,600 Mortgage payable 36,700 Accounts payable 410.900 143,800 65,200 126,700 75,200 410,900 The net income for 2022 was 26,200. Assume that total assets are the same in 2021 and 2022. (a) Compute each of the following ratios. (Round answers to 2 decimal places, e.g. 1.59 or 45.87%.) (a) Current ratio (b) Acid-test ratio (c) Debt to assets % (d) Return on assets %