Presented below are the comparative balance sheets of Joe's Garage, Incorporated, at December 31, 2023, and 2022. Sales for the year ended December 31, 2023, totaled $1,780,000. JOE'S GARAGE, INCORPORATED Balance Sheets December 31, 2023, and 2022 2023 2022 Assets Cash Accounts receivable Merchandise inventory Total current assets. Land Plant and equipment Less Accumulated depreciation Total assets Liabilities Short-term debt Accounts payable Other accrued liabilities Total current liabilities $ 90,000 268,000 402,000 $ 760,000 132,000 728, 000 (372, 000) $ 1,248,000 $ 98,000 184,000 128,000 $ 410,000 174,000 $ 584,000 $ 98,000 212,000 394,000 $ 704,000 120, 000 650,000 (314,000) $ 1,160,000 $ 86,000 168,000 134, 000 $ 388,000 214,000 $ 602,000 Long-term debt Total liabilities Stockholders' Equity Common stock, no par, 100,000 shares authorized, 35,000 and 28,000 shares issued, respectively Retained earnings: Beginning balance Net income for the year Dividends for the year Ending balance Total stockholders' equity Total liabilities and stockholders' equity Required: $ 204,000 402,000 148, 000 (90, 000) $ 460,000 $ 156,000 336,000 134,000 (68,000) $ 402,000 $ 664,000 $ 1,248,000 $ 558,000 $ 1,160,000 a. Calculate ROI for 2023. Note: Round your answer to 1 decimal place. Do not round intermediate calculations. b. Calculate ROE for 2023. Note: Round your answer to 1 decimal place. c. Calculate working capital at December 31, 2023. d. Calculate the current ratio at December 31, 2023. Note: Round your answer to 2 decimal places. e. Calculate the acid-test ratio at December 31, 2023. Note: Round your answer to 2 decimal places. a. ROI b. ROE c. Working capital d. Current ratio e. Acid-test ratio % %