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 $700,000. Required: a. Calculate ROI for 2023. Note: Do not round intermediate calculations. Round your final answer to 2 decimal places. b. Calculate ROE for 2023. Note: Round your answer to 1 decimal place. Required: a. Calculate ROI for 2023. Note: Do not round intermediate calculations. Round your final answer to 2 decimal places. 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: Round your answer to 2 decimal places. e. Calculate the acid-test ratio at December 31, 2023. Note: Round your answer to 2 decimal places. 1. Assume that on December 31, 2023, the treasurer of Hames decided to pay $15,0 po of accounts poyable. What impact, if any, this payment will have on the answers you calculated for parts a-d (increase, decrease, or no effect). 9. Assume that instead of paying $15,000 of accounts payable on December 31,2023 . 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