Jim Short's Company makes clothing for schools. Sales in $201$ were $$4,140,000.$

Assets were as follows:

a$.$ Compute the following:

Note: Round your answers to $2$ decimal places.

b$.$ In $202,$ sales increased to $$5,200,000$ and the assets for that year were as

follows:

Compute the following:

Note: Round your answers to $2$ decimal places.