Carla VistaCorporation Balance Sheets December 31 Assets 2022 2021 Cash $33,350 $22,800 Receivables (net) 79,300 71,300 Other current assets 99,300 82,300 Long-term investments 62,000 60,000 Property, plant, and equipment (net) 519,300 479,300 Total assets $793,250 $715,700 Liabilities and Stockholders' Equity Current liabilities $78,500 $73,500 Long-term liabilities 89.300 99,300 Common stock 339,300 309,300 Retained earnings 286,150 233,600 Total liabilities and stockholders' equity $793,250 $715,700 Carla VistaCorporation Income Statements For the Years Ended December 31 2022 2021 Sales revenue $797,000 $675,000 Cost of goods sold 440,000 400,000 Operating expenses (including income taxes) 240,000 220,000 Net income $117,000 $55,000 Compute these values and ratios for 2021 and 2022. (Round ratios to 1 decimal place, e.g. 15.2.) (a) Working capital. (b) Current ratio. (c) Debt to assets ratio. (d) 2021 :1 2022 :1