Presented here are the comparative balance sheets of Hames Inc. at December 31, 2020 and 2019. Sales for the year ended December 31, 2020, totaled $1,700,000. HAMES INC. Balance Sheets December 31, 2020 and 2019 2020 2019 Assets Cash $ 63,000 $ 57,000 Accounts receivable 285,000 266,000 Merchandise inventory 261,000 247,000 Total current assets $ 609,000 $ 570,000 Land 109,000 82,000 Plant and equipment 375,000 330,000 Less: Accumulated depreciation (195,000 ) (180,000 ) Total assets $ 898,000 $ 802,000 Liabilities Short-term debt $ 54,000 $ 51,000 Accounts payable 168,000 144,000 Other accrued liabilities 68,000 54,000 Total current liabilities $ 290,000 $ 249,000 Long-term debt 56,000 105,000 Total liabilities $ 346,000 $ 354,000 Stockholders Equity Common stock, no par, 200,000 shares authorized, 80,000 and 50,000 shares issued, respectively $ 224,000 $ 162,000 Retained earnings: Beginning balance $ 286,000 $ 217,000 Net income for the year 102,000 84,000 Dividends for the year (60,000 ) (15,000 ) Ending balance $ 328,000 $ 286,000 Total stockholders equity $ 552,000 $ 448,000 Total liabilities and Stockholders equity $ 898,000 $ 802,000 Required: Calculate ROI for 2020. Calculate ROE for 2020. (Round your answer to 1 decimal place.) Calculate working capital at December 31, 2020. Calculate the current ratio at December 31, 2020. (Round your answer to 2 decimal places.) Calculate the acid-test ratio at December 31, 2020. (Round your answer to 2 decimal places.) Assume that on December 31, 2020, the treasurer of Hames decided to pay $50,000 of accounts payable. What impact, if any, this payment will have on the answers you calculated for parts a-d (increase, decrease, or no effect) Assume that instead of paying $50,000 of accounts payable on December 31, 2020. Hames collected $50,000 of accounts receivable. What impact, if any, this receipt will have on the answers you calculated for parts a-d (increase, decrease, or no effect).x