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 $540,000.

HAMES INC. Balance Sheets December 31, 2020 and 2019
	2020					2019
Assets
Cash		$	24,000				$	21,000
Accounts receivable			78,000					72,000
Merchandise inventory			103,000					99,000
Total current assets		$	205,000				$	192,000
Land			50,000					40,000
Plant and equipment			125,000					110,000
Less: Accumulated depreciation			(65,000	)				(60,000	)
Total assets		$	315,000				$	282,000
Liabilities
Short-term debt		$	18,000				$	17,000
Accounts payable			66,000					76,000
Other accrued liabilities			20,000					18,000
Total current liabilities		$	104,000				$	111,000
Long-term debt			22,000					30,000
Total liabilities		$	126,000				$	141,000
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		$	82,000				$	85,000
Net income for the year			53,000					2,000
Dividends for the year			(20,000	)				(5,000	)
Ending balance		$	115,000				$	82,000
Total stockholders equity		$	189,000				$	141,000
Total liabilities and stockholders equity		$	315,000				$	282,000

Required:

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.)