Crane Company has been operating for several years, and on December 31, 2025, presented the following balance sheet.

CRANE COMPANY Balance Sheet

December 31, 2025,

Cash $39,300

Accounts payable $80,000

Receivables 79,100

Mortgage payable 133,085

Inventory 107,200

Common stock ($1 par) 146,500

Plant assets (net) 223,000

Retained earnings 89,015

The net income for 2025 was $26,916.

Assume that total assets are the same in 2024 and 2025. Compute each of the following ratios. (Round answers to 2 decimal places, e.g. 1.59 or 45.87%.)

(a) Current ratio

(b) Acid-test ratio

(c) Debt to assets ratio %

(d) Return on assets %