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 $510,000 2020 2019 $ 22, eee 78, eee 103,000 $ 203,000 5e,eee 125,000 (65,000) $ 313, eee $ 20,eee 72, eee 99,00 $ 191,eee 40,eee 110,000 (60,000) $ 281, eee HAMES INC Balance Sheets December 31, 2020 and 2019 Assets Cash Accounts receivable Merchandise Inventory Total current assets Land Plant and equipment Less: Accumulated depreciation Total assets Liabilities Short-term debt Accounts payable Other accrued liabilities Total current liabilities Long-term debt Total liabilities Stockholders' Equity Connon stock, no par, 108,00 shares authorized 40,000 and 25, eee shares Issued, respectively Retained earnings: Beginning balance Net Income for the year Dividends for the year Ending balance Total stockholders' equity Total liabilities and stockholders' equity $ 18,000 65,200 20,eee $ 183, 280 22,eee $ 125,200 $ 17,000 75,500 18,eee 110, 500 30, eee $ 148,500 $ 74,000 $ 59,00 $ 81,5ee 52,300 (20,000) $ 113,888 $ 187,800 $ 313,000 $ 85,000 1,500 (5,eee) $ 81,500 $ 148,500 $ 281, eee 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). a b. c d. e. f ROI ROE Working capital Current ratio Acid test ratio ROI ROE Working capital Current ratio ROI ROE Working capital Current ratio g