Concord Company has been operating for several years, and on December 31, 2020, presented the following balance sheet.

CONCORD COMPANY BALANCE SHEET DECEMBER 31, 2020
Cash		$39,300		Accounts payable		$78,100
Receivables		79,300		Mortgage payable		143,200
Inventory		101,500		Common stock ($1 par)		146,500
Plant assets (net)		223,000		Retained earnings		75,300
		$443,100				$443,100

The net income for 2020 was $26,600. Assume that total assets are the same in 2019 and 2020. (a) Compute each of the following ratios. (Round answers to 2 decimal places, e.g. 1.59 or 45.87%.)

(a)		Current ratio		enter the Current ratio rounded to 2 decimal places
(b)		Acid-test ratio		enter the Acid-test ratio rounded to 2 decimal places
(c)		Debt to assets ratio		enter the Debt to assets ratio in percentages rounded to 2 decimal places	%
(d)		Return on assets		enter the Return on assets in percentages rounded to 2 decimal places	%