Calculate 2027 & 2028: Current Ratio, Equity Ratio, Return on Asset.

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Water Feature Designers, Inc. Common-Size Balance Sheet December 31, 2027 and December 31, 2028 2028 Dollar 2027 Dollar 2028 Amount Amount Percentage 2027 Percentage Assets: $ $ 29.18% 42.16% 7,640 350 4,650 1,100 45 740 9,400 15,935 80 650 Cash Accounts Receivable Interest Receivable Supplies Land Total Assets Liabilities: Accounts Payable Owner's Equity: Arnold McBride, Capital Total Liabilities & Owner's Equity 6.90% 0.28% 4.64% 58.99% 100.00% 1.93% 0.44% 3.59% 9,400 18,120 51.88% 100.00% 8,720 9,450 54.72% 52.15% 45.28% 7,215 15,935 8,670 18,120 47.85% 100.00% 100.00% Water Feature Designers Inc. Comparative Income Statement For the Years Ended December 31, 2027 and December 31, 2028 Dollar Percent 2028 2027 Change Change Revenues: Service Revenue $ 81,400 $ 79,600 $ 1,800 2.26% Sales Revenue $ 21,300 $ 12,900 $ 8,400 65.12% Interest Revenue 430 200 $ 230 115.00% Total Revenue 103,130 92,700 $ 10,430 11.25% Expenses: Cost of Goods Sold 21,800 24,300 $ (2,500) -10.29% Rent Expense 20,000 20,000 $ 0.00% Salaries Expense 18,200 13,100 $ 5,100 38.93% Supplies Expense 8,100 9,200 $ (1,100) -11.96% Insurance Expense 6,000 6,000 0.00% Auto Expense 4,900 1,850 $ 3,050 164.86% Computer Expense 900 1,520 $ (620) -40.79% Repair & Maintenance Expense 800 650 $ 150 23.08% Total Expenses 80,700 76,620 $ 4,080 5.32% Net Income $ 22,430 $ 16,080 $ 6,350 39.49%