Crane Corporations comparative balance sheet is presented below.

CRANE CORPORATION Balance Sheet December 31
		2021			2020
Cash		$4,500			$3,800
Accounts receivable		17,600			24,000
Inventory		9,200			7,200
Land		19,500			25,500
Buildings		90,000			90,000
Accumulated depreciationbuildings		(13,000	)		(8,000	)
Total		$127,800			$142,500
Accounts payable		$12,150			$32,400
Common shares		75,000			69,000
Retained earnings		40,650			41,100
Total		$127,800			$142,500

Cranes 2021 income statement included net sales of $170,000, cost of goods sold of $120,000, and profit of $10,000. Calculate the following ratios for 2021. (Round Collection period and Days sales in inventory to 0 decimal places e.g. 52 and all other answers to 1 decimal place, e.g. 52.7 or 52.7%. Use 365 days for calculation.)

				2021
(a)		Current ratio
(b)		Acid-test ratio
(c)		Receivables turnover			times
(d)		Collection period			days
(e)		Inventory turnover			times
(f)		Days sales in inventory			days
(g)		Profit margin			%
(h)		Asset turnover			times
(i)		Return on assets			%
(j)		Return on equity			%
(k)		Debt to total assets			%