Cullumber Company has been operating for several years, and on December 31, 2020, presented the following balance sheet. CULLUMBER COMPANY BALANCE SHEET DECEMBER 31, 2020 Cash $44,000 Accounts payable $82,100 Receivables 74.000 Mortgage payable 126,600 Inventory 92,800 Common stock ($1 par) 142,400 Plant assets (net) 224,100 Retained earnings 83,800 $434,900 $434,900 The net income for 2020 was $23,500. 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 (b) Acid-test ratio (c) Debt to assets ratio % (d) Return on assets %