Grouper Company has been operating for several years, and on December 31, 2017, presented the following balance sheet. GROUPER COMPANY BALANCE SHEET DECEMBER 31, 2017 Cash $42,400 Accounts payable $73,200 Receivables 70,400 Mortgage payable 128,200 Inventory 101,900 Common stock ($1 par) 153,200 Plant assets (net) 235,700 Retained earnings 95,800 $450,400 $450,400 The net income for 2017 was $22,600. Assume that total assets are the same in 2016 and 2017. 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 %