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 $620,000. Required: a. Calculate ROI for 2020. (Do not round intermediate calculations. Round your final answer to 2 decimal places.) b. Calculate ROE for 2020. (Round your answer to 1 decimal place.) c. Calculate working capital at December 31, 2020. d. Calculate the current ratio at December 31, 2020. (Round your answer to 2 decimal places.) e. Calculate the acid-test ratio at December 31, 2020. (Round your answer to 2 decimal places.) f. Assume that on December 31,2020 , the treasurer of Hames decided to pay $15,000 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). g. Assume that instead of paying $15,000 of accounts payable on December 31,2020 . Hames collected $15,000 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). \begin{tabular}{|l|l|l|l|} \hline a. & ROI & & % \\ \hline b. & ROE & & \\ \hline c. & Working capital & & \\ \hline d. & Current ratio & & \\ \hline e. & Acid test ratio & & \\ \hline f. & ROI & & \\ \hline & ROE & & \\ \hline & Working capital & \\ \hline & Current ratio & \\ \hline g. & ROI & \\ \hline & ROE & \\ \hline & Working capital & \\ \hline & Current ratio & \\ \hline \end{tabular}