Chen Company has been operating for several years, and on December 31, 2015, presented the following statement of financial position (amounts in thousands). Plant assets (net) Inventory Receivables Cash CHEN COMPANY STATEMENT OF FINANCIAL POSITION December 31, 2015 220,000 Share capital-ordinary 95,000 Retained earnings 75,000 Mortgage payable 40,000 Accounts payable 430,000 160,000 60,000 140,000 70,000 430,000 The net income for 2015 was 25,000. Assume that total assets are the same in 2014 and 2015. Compute each of the following ratios. (Round answers to 2 decimal places, e.g. 1.50.) (a) Current ratio 3 times (b) Acid-test ratio times (c) Debt to assets % (d) Return on assets %