Presented here are the comparative balance sheets of Hames, Inc., at December 31, 2017 and 2016. Sales for the year ended December 31, 2017, totaled $590,000. HAMES, INC., Balance Sheets December 31, 2017 and 2016 2017 2016 Assets Cash $ 24,000 $ 20,000 Accounts receivable 78,000 72,000 Merchandise inventory 103,000 99,000 Total current assets $ 205,000 $ 191,000 Land 50,000 40,000 Plant and equipment 125,000 110,000 Less: Accumulated depreciation (65,000 ) (60,000 ) Total assets $ 315,000 $ 281,000 Liabilities Short-term debt $ 18,000 $ 17,000 Accounts payable 66,000 75,500 Other accrued liabilities 20,000 18,000 Total current liabilities $ 104,000 $ 110,500 Long-term debt 22,000 30,000 Total liabilities $ 126,000 $ 140,500 Stockholders Equity Common stock, no par, 100,000 shares authorized 40,000 and 25,000 shares issued, respectively $ 74,000 $ 59,000 Retained earnings: Beginning balance $ 81,500 $ 85,000 Net income for the year 53,500 1,500 Dividends for the year (20,000 ) (5,000 ) Ending balance $ 115,000 $ 81,500 Total stockholders equity $ 189,000 $ 140,500 Total liabilities and stockholders equity $ 315,000 $ 281,000 Required: a. Calculate ROI for 2017. (Do not round intermediate calculations. Round your final answer to 2 decimal places.) b. Calculate ROE for 2017. (Round your answer to 1 decimal place.) c. Calculate working capital at December 31, 2017. d. Calculate the current ratio at December 31, 2017. (Round your answer to 2 decimal places.) e. Calculate the acid-test ratio at December 31, 2017. (Round your answer to 2 decimal places.)