Presented below are the comparative balance sheets of Joes Garage, Inc., at December 31, 2020, and 2019. Sales for the year ended December 31, 2020, totaled $1,780,000.

JOES GARAGE, INC.
Balance Sheets
December 31, 2020, and 2019
	2020				2019
Assets
Cash	$	90,000			$	98,000
Accounts receivable		268,000				212,000
Merchandise inventory		402,000				394,000
Total current assets	$	760,000			$	704,000
Land		132,000				120,000
Plant and equipment		728,000				650,000
Less: Accumulated depreciation		(372,000	)			(314,000	)
Total assets	$	1,248,000			$	1,160,000
Liabilities
Short-term debt	$	98,000			$	86,000
Accounts payable		184,000				168,000
Other accrued liabilities		128,000				134,000
Total current liabilities	$	410,000			$	388,000
Long-term debt		174,000				214,000
Total liabilities	$	584,000			$	602,000
Stockholders Equity
Common stock, no par, 100,000 shares authorized, 35,000 and 28,000 shares issued, respectively	$	204,000			$	156,000
Retained earnings:
Beginning balance		402,000				336,000
Net income for the year		148,000				134,000
Dividends for the year		(90,000	)			(68,000	)
Ending balance	$	460,000			$	402,000
Total stockholders equity	$	664,000			$	558,000
Total liabilities and stockholders equity	$	1,248,000			$	1,160,000

Required: A) Calculate ROI for 2020. B) Calculate ROE for 2020. C) Calculate working capital at December 31, 2020. D) Calculate the current ratio at December 31, 2020. E) Calculate the acid-test ratio at December 31, 2020.