calculate 17 financial ratios and determine whether or not they showed improvement from the prior year.

information for calculating the ratios is in the first picture peovided

\begin{tabular}{|c|c|c|c|c|c|c|c|} \hline \multirow{2}{*}{\multicolumn{4}{|c|}{\begin{tabular}{c} Al Sevice Corporation \\ Statement of Financial Position \\ December 31,2022 \end{tabular}}} & \multicolumn{4}{|c|}{ Financial Statement Analysis } \\ \hline & & & & \multicolumn{2}{|c|}{ Horizontal Analysis } & \multicolumn{2}{|c|}{ Vertical } \\ \hline & 2022 & 2021 & Avg & Change & Change \% & 2022 & 2021 \\ \hline \multicolumn{8}{|l|}{ Current assets: } \\ \hline Cash & 100,000 & 110,000 & 105,000 & (10,000) & 9.00% & 7.5% & 8.2% \\ \hlineA/R, net & 210,000 & 220,000 & 215,000 & (10,000) & 4.55% & 15.8% & 16.4% \\ \hline Inventory & 110,000 & 120,000 & 115,000 & (10,000) & 8.33% & 8.3% & 9.0% \\ \hline Prepaid expenses & 10,000 & 10,000 & 10,000 & - & 0.00% & 0.8% & 0.7% \\ \hline Total current assets & 430,000 & 460,000 & 445,000 & (30,000) & 7% & 32.3% & 52.3% \\ \hline \multicolumn{8}{|l|}{ Permanent assets: } \\ \hline Plant \& equipment, net & 900,000 & 880,000 & 890,000 & 20,000 & 2.27% & 67.7% & 65.7% \\ \hline Total assets & 1,330,000 & 1,340,000 & 1,335,000 & (10,000) & 0.75% & 100.00% & 100.0% \\ \hline \multicolumn{8}{|l|}{ Current liabilities: } \\ \hline Accounts payable & 160,000 & 170,000 & 165,000 & (10,000) & 5.88% & 12.0% & 12.7% \\ \hline Accrued liabilities & 50,000 & 50,000 & 50,000 & & 0.00% & 3.8% & 3.7% \\ \hline Other S/T payables & 100,000 & 90,000 & 95,000 & 10,000 & 11.11% & 7.5% & 6.7% \\ \hline Total current liabilities & 310,000 & 310,000 & 310,000 & - & 0.00% & 23.3% & 23.1% \\ \hline \multicolumn{8}{|l|}{ Long-term liabilities: } \\ \hline Bonds payable & 190,000 & 240,000 & 215,000 & (50,000) & 20.83% & 14.3% & 17.9% \\ \hline Total liabilities & 500,000 & 550,000 & 525,000 & (50,000) & 9.09% & 37.6% & 41.0% \\ \hline \multicolumn{8}{|l|}{ Stockholders' equity: } \\ \hline Preferred stock, $100 par value, 10% & 200,000 & 200,000 & 200,000 & - & 0.00% & 15.0% & 14.9% \\ \hline Common stock, (\$1 par) & 100,000 & 100,000 & 100,000 & - & 0.00% & 7.5% & 7.5% \\ \hline APIC-Common Stock & 110,000 & 110,000 & 110,000 & - & 0.00% & 8.3% & 8.2% \\ \hline Retained earnings & 420,000 & 380,000 & 400,000 & 40,000 & 10.53% & 31.6% & 28.4% \\ \hline Total stockholders' equity & 830,000 & 790,000 & 810,000 & 40,000 & 5.06% & 62.4% & 59.0% \\ \hline Total liabilities \& stk's equity & 1,330,000 & 1,340,000 & 1,335,000 & (10,000) & 0.75% & 100.0% & 100.0% \\ \hline \multirow{2}{*}{\multicolumn{4}{|c|}{\begin{tabular}{c} Al Service Corporation \\ Income Statement \\ For the Year Ended December 31, 2022 \end{tabular}}} & \multicolumn{4}{|c|}{ Financial Statement Analysis } \\ \hline & & & & \multicolumn{2}{|c|}{ Horizontal Analysis } & \multicolumn{2}{|c|}{ Vertical } \\ \hline & 2022 & 2021 & AVG & Change & Change \% & 2022 & 2021 \\ \hline Sales (all on account) & 1,330,000 & 1,450,000 & 1,390,000 & 120,000 & 8.3% & 100.0% & 100.0% \\ \hline Cost of goods sold & 850,000 & 890,000 & 870,000 & 40,000 & 4.5% & 63.9% & 61.4% \\ \hline Gross margin & 480,000 & 560,000 & 520,000 & 80,000 & 14.3% & 36.1% & 38.6% \\ \hline Selling and admin expense & 292,000 & 290,000 & 291,000 & 2,000 & 1% & 22.0% & 20.0% \\ \hline Net operating income & 188,000 & 270,000 & 229,000 & 155,000 & 30.4% & 14.1% & 18.6% \\ \hline Interest expense & 31,000 & 33,000 & 32,000 & 2,000 & 6.1% & 2.3% & 2.3% \\ \hline Net income before taxes & 157,000 & 237,000 & 197,000 & 80,000 & 33.8% & 11.8% & 16.3% \\ \hline Income taxes (30%) & 47,000 & 49,000 & 48,000 & 2,000 & 4.1% & 3.5% & 3.4% \\ \hline Net income & 110,000 & 188,000 & 149,000 & 78,000 & 41.5% & 8.3% & 13.0% \\ \hline Preferred Stock Dividends Paid & 20,000 & 18,000 & 19,000 & & & & \\ \hline Common Stock Dividends Paid & 50,000 & 45,000 & 47,500 & & & & \\ \hline Common Stockholders Equity & 610,000 & 590,000 & 600,000 & & & & \\ \hline Common shares outstanding & 100,000 & 100,000 & 100,000 & & & & \\ \hline Preferred shares outstanding & 2,000 & 2,000 & 2,000 & & & & \\ \hline Current Market Value per share & 9.36 & 10.15 & & & & & \\ \hline \end{tabular}