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 $500,000.

HAMES, INC., Balance Sheets December 31, 2017 and 2016
	2017					2016
Assets
Cash		$	21,000				$	20,000
Accounts receivable			78,000					72,000
Merchandise inventory			103,000					99,000
Total current assets		$	202,000				$	191,000
Land			50,000					40,000
Plant and equipment			125,000					110,000
Less: Accumulated depreciation			(65,000	)				(60,000	)
Total assets		$	312,000				$	281,000
Liabilities
Short-term debt		$	18,000				$	17,000
Accounts payable			64,800					75,500
Other accrued liabilities			20,000					18,000
Total current liabilities		$	102,800				$	110,500
Long-term debt			22,000					30,000
Total liabilities		$	124,800				$	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			51,700					1,500
Dividends for the year			(20,000	)				(5,000	)
Ending balance		$	113,200				$	81,500
Total stockholders equity		$	187,200				$	140,500
Total liabilities and stockholders equity		$	312,000				$	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.)

I KEEP GETTING 27.62 FOR QUESTION A. BUT IT'S NOT RIGHT... PLEASE ANSWER EACH QUESTION STEP BY STEP.