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 $590,000.

Assets	2020	2019
Cash	$21,000	$19,000
Accounts receivable	78,000	72,000
Merchandise inventory	103,000	99,000
Total current assets	$202,000	$190,000
Land	50,000	40,000
Plant and equipment	125,000	110,000
Less: Accumulated depreciation	(65,000)	(60,000)
Total assets	$312,000	$280,000
Liabilities
Short-term debt	$18,000	$17,000
Accounts payable	$64,800	$75,000
Other accrued liabilities	$20,000	$18,000
Total current liabilities	$102,800	$110,000
Long-term debt	$22,000	$30,000
Total liabilities	$124,800	$140,000
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	$81,000	$85,000
Net income for the year	$52,200	$1,000
Dividends for the year	(20,000)	(5,000)
Ending balance	$113,200	$81,000
Total stockholders equity	$187,200	$140,000
Total liabilities and stockholders equity	$312,000	$280,000

1. Calculate ROI for 2020. (Do not round intermediate calculations. Round your final answer to 2 decimal places.) _______%
2. Calculate ROE for 2020. (Round your answer to 1 decimal place.) _______
3. Calculate working capital at December 31, 2020. _______
4. Calculate the current ratio at December 31, 2020. (Round your answer to 2 decimal places.) _______
5. Calculate the acid-test ratio at December 31, 2020. (Round your answer to 2 decimal places.) _______

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