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Balance Sheets December 31 \begin{tabular}{|c|c|c|} \hline Assets & 2025 & 2024 \\ \hline Cash & $71,000 & $69,000 \\ \hline Debt investments (short-term) & 50,000 & 41,000 \\ \hline Accounts receivable (net) & 107,000 & 92,000 \\ \hline Inventory & 234,000 & 162,000 \\ \hline Prepaid expenses & 29,000 & 23,000 \\ \hline Land & 135,000 & 135,000 \\ \hline Building and equipment (net) & 261,000 & 187,000 \\ \hline Total assets & $887,000 & $709,000 \\ \hline \multicolumn{3}{|l|}{ Liabilities and Stockholders' Equity } \\ \hline Notes payable (current) & $169,000 & $106,000 \\ \hline Accounts payable & 66,000 & 54,000 \\ \hline Accrued liabilities & 42,000 & 42,000 \\ \hline Bonds payable, due 2028 & 250,000 & 171,000 \\ \hline Common stock, \$10 par & 203,000 & 203,000 \\ \hline Retained earnings & 157,000 & 133,000 \\ \hline Total liabilities and stockholders' equity & $887,000 & $709,000 \\ \hline \end{tabular} Additional information: 1. Inventory at the beginning of 2024 was $116,000. 2. Accounts receivable (net) at the beginning of 2024 were $88,000. 3. Total assets at the beginning of 2024 were $642,000. 4. No common stock transactions occurred during 2024 or 2025. 5. All sales were on credit. iurent ratio, Asset turnover and Earnings per share to 2 decimal places, e.g. 15.50. Round \% change to 0 decimal places, for e.g. 1%. Round II other answers to 1 decimal place, e.g. 15.5 . If \% change is a decrease show the numbers as negative, e.g. 1% or ( 1%).) he following are three independent situations and a ratio that may be affected. For each situation, compute the affected ratio (1) s of December 31, 2025, and (2) as of December 31, 2026, and percentage change in each ratio after giving effect to the ituation. (Round Debt to assets ratio to 0 decimal places, e.g. 15 and round all other answers to 1 decimal place \& intermediate alculation to two decimal places wherever required, e.g. 15.5. Round \% change to 0 decimal places, for e.g. 1% and if \% change is a ecrease show the numbers as negative, e.g. 1% or (1\%).)