Presented here are the comparative balance sheets of Hames incorporated at December 31, 2023 and 2022. Sales for the year ended December 31, 2023, totaled $550,000. Required: a. Caiculate ROI for 2023 , Note: Do not round intermediate calculations. Round your final answer to 2 decimal placps. b. Calculate ROE for 2023 Note: Round your answer to 1 decimal place. c. Calculate working capital at December 31,2023 d. Caiculate the current ratio at December 31,2023 Note: Pound your answer to 2 decimal places. e. Calculate the acid-test rato at Decerber 31,2023 : Note: Round your answer to 2 decimal places. 4. Assume that on Decemter 31,2023 , the treasurer of Hames decided to pay $15,000 of accounts payable. What impact, it any, this payment wal hove on the arswern you caiculated for parts a-d (increase, decrease, of no effect. 9. Assume that instead of prying 515,000 of accounts payable on December 31,2023 . Hames cpllected $15,000 of accounts receivabie. What impact, it ony, thas receipt wit have on the answers year calculated for parts a-d (increase; decrease, ar no effect