Excerpts from TJMusk Company's December $31,2021$ and $2020,$ financial statements are presented below:

$\backslash$table$[[,,2021,,2020],[$Accounts receivable,$$,40,000,$$$,36,000],[$Merchandise inventory,$$,28,000,,35,000],[$Net sales,,$190,000,,186,000],[$Cost of goods sold,,$114,000,,108,000],[$Total assets,,$425,000,,405,000],[$Total shareholders' equity,,$240,000,,225,000],[$Net income,,$32,500,,28,000]]$

a$.2\mathrm{.}24$

b$.3\mathrm{.}73.$

c$.0\mathrm{.}46.$

d$.2\mathrm{.}79.$