Please advise on if these are the correct placements and calculations:

HAMES, INC., Balance Sheets December 31, 2017 and 2016 2017 2016 Assets Cash $ 22,000 $ 19.000 Accounts receivable 78,000 72,000 Merchandise inventory 103,000 99,000 Total current assets $203,000 $190,000 Land 50,000 40,000 Plant and equipment 125.000 110,000 Less: Accumulated depreciation (65,000) (60,000) Total assets $313,000 $280,000 Liabilities Short-term debt Accounts payable $ 18,000 65.200 $ 17,000 75,000 Other accrued liabilities 20,000 18,000 Total current liabilities $103,200 $ 110,000 Long-term deb 22,000 30,000 Total Kabilities $125,200 Stockholders' Equity $140,000 Common stock, no par, 100,000 shares authorized 40,000 and 25,000 shares issued, respectively $ 74,000 $ 59,000 Retained earnings: Beginning balance $ 81,000 $ 85,000 Net income for the year 52,800 Dividends for the year 1,000 (20,000) (5,000) Ending balance $ 113,800 $ 81,000 Total stockholders equity $187,800 $140,000 Total Kabilities and stockholders' equity $313,000 $280,000 Required: a. Calculate ROI for 2017. (Do not round intermediate calculations. Round your final answer to 2 decimal places.) ROI 17.81 % b. Calculate ROE for 2017. (Round your answer to 1 decimal place.) ROE 32.3 % c. Calculate working capital at December 31, 2017. Working capital $ 209,800 d. Calculate the current ratio at December 31, 2017. (Round your answer to 2 decimal places.) Current ratio *3.03 e. Calculate the acid-test ratio at December 31, 2017. (Round your answer to 2 decimal places.) Acid test ratio 0.97. Assume that on December 31, 2017, the treasurer of Hames, Inc., decided to pay $15,000 of accounts payable. What impact, if any, this receipt will have on the answers you calculated for requirements a-d (increase, decrease, or no effect) a. ROI for the year ended December 31, 2017: O Decrease No effect Increase b. ROE for the year ended December 31, 2017: Decrease Increase No effect c. Working capital as at December 31, 2017: Decrease Increase No effect d. Current ratio as at December 31, 2017: No effect Decrease O Increase J. Assume that instead of paying $15,000 of accounts payable on December 31, 2017. Hames, Inc., collected $15,000 of accounts receivable. What impact, if any, this receipt will have on the answers you calculated for requirements a-d (increase, decrease, or no effect) a. ROI for the year ended December 31, 2017: Increase No effect O Decrease b. ROE for the year ended December 31, 2017: Decrease No effect O Increase C. Working capital as at December 31, 2017: Decrease No effect Increase d. Current ratio as at December 31, 2017: No effect Increase Decrease