Calculate Current Ratio, Debt-to-Equity Ratio, Profit Margin 2028, 2027 based on information from Balance Sheet and Incom Statement.

Water Feature Designers, Inc. Common-Size Balance Sheet December 31, 2027 and December 31, 2028 2028 Dollar 2027 Dollar 2028 2027 Amount Amount Percentage Percentage Assets: Cash $ 428,000 $ 443,200 85.13% 85.53% Notes Receivable (Short-Term) 18,700 23,200 3.72% 4.48% Supplies 4,670 400 0.93% 0.08% Land 51,400 51,400 10.22% 9.92% Total Assets 502,770 518,200 100.00% 100.00% Liabilities: Accounts Payable 31,000 57,300 6.17% 11.06% Owner's Equity: Arnold McBride, Capital 471,770 460,900 93.83% 88.94% Total Liabilities & Owner's Equity 502,770 518,200 100.00% 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 $ 247,600 $ 286,300 $ (38,700) -13.52% Interest Revenue 1,520 1,600 $ (80) -5.00% Total Revenue 249,120 287,900 $ (38,780) -13.47% Expenses: Supplies Expense 74,600 101,800 $ (27,200) -26.72% Rent Expense 60,000 60,000 $ 0.00% Salaries Expense 45,300 51,200 $ (5,900) -11.52% Utilities Expense 3,800 7,500 $ (3,700) -49.33% Insurance Expense 3,250 3,670 $ (420) -11.44% Auto Expense 2,900 2,080 $ 820 39.42% Computer Expense 1,140 1,800 $ (660) -36.67% Repair & Maintenance Expense 800 410 $ 390 95.12% Total Expenses 191,790 228,460 $ (36,670) 5% Net Income $ 57,330 $ 59,440 $ (2,110) -3.55%