Exercise 18-11 Wiemers Corporation's comparative balance sheets are presented below. WIEMERS CORPORATION Balance Sheets December 31 2017 2016 Cash $ 3,700 $ 3,700 Accounts receivable (net) 20,900 23,500 Inventory 10,300 7,300 Land 19,700 25,800 Buildings 70,100 70,100 Accumulated depreciation-buildings (14,800) (10,300) Total $109,900 $120,100 Accounts payable $ 12,700 $ 30,800 Common stock 74,900 68,000 Retained earnings 22,300 21,300 Total $109,900 $120,100 Wiemers's 2017 income statement included net sales of $101,000, cost of goods sold of $59,400, and net income of $15,600. Compute the following ratios for 2017. (Round answers to 2 decimal places, e.g. 1.65, or 1.65%) Current ratio Current ratio Acid-test ratio Accounts receivable turnover times Inventory turnover times Profit margin % Asset turnover times Return on assets % Return on common stockholders' equity % Debt to assets ratio %