Please calculate the following and write the answers:

a) Calculate ROI for 2014. Round your percentage to two decimal places.
b) Calculate ROE for 2014 Round your percentage answers to one decimal place.
c) Calculate working capital at December 31, 2014.
d) Calculate the current ratio at December 31, 2014. Round your answer to
two decimal places.
e) Calculate the acid-test ratio at December 31, 2014. Round your answer to
two decimal places.
f) Assume that on December 31, 2014, the treasurer of decided
to pay $22,500 of accounts payable. Explain what impact, if any, this
payment will have on the answers you calculated for parts a-d (increase,
decrease, or no effect).
g) Assume that instead of paying $22,500 of accounts payable on December
31, 2014, the company , collected $22,500 of accounts receivable. Explain
what impact, if any, this receipt will have on the answers you calculated
for parts a-d (increase, decrease, or no effect).
H) Ignoring f and g, comment on the company overall
	(This should be more than 20 words, but less than 100 or so)

Presented here are the comparative balance sheets of Schwartz and Schwartz, Inc., at Decemb 900,000 2014 and 2013. Sales for the yearended December 31, 2014, totaled Schwartz and Schwartz, INC. Balance Sheets December 31, 2014 and 2013 47,250 42,750 175,500 162,000 Accounts receivable 231,750 222,750 Merchandise inventory S 454,500 s 427,500 Total current assets Land 112,500 90,000 Plant and equipment 281,250 247,500 Less: Accumulated Depreciation (146,250) (135,000) 702 000 s 630,000 Total assets Liabilities 40,500 38,250 Short-term debt 126,000 108,000 Accounts payable 45,000 40,500 Other accrued liabilities 211,500 s 186,750 Total current liabilities Long-term debt 49,500 67,500 Is Total liabilities 261.000 254.250 Stockholders' Equity Common stock, no par, 100,000 shares authorized, 40,000 and 25,000 shares issued, respectively 166,500 132,750 Retained earnings S 243,000 S 198,500 Beginning balance 62,000 52,000 Net income for the year Dividends for the year 274,500 243,000 Ending balance 441,000 s 375,750 Total stockholders' equity 702,000 S630,000 Total liabilities and stockholder's equity