Financial statements for Lowe Company appear below: Total dividends paid during the year were $25,000, of which $12,000 was paid to the preferred shareholders. Required: Calculate the following for Year 2 (show your work): a) Current ratio. b) Acid-test (quick) ratio. c) Average collection period (age of receivables). d) Inventory turnover. e) Return on total assets. f) Times interest earned. g) Debt-to-equity ratio