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 $$560,000.$ Presented here are the comparative balance sheets of Hames Incorporated at December $31,2023$ and $2022.$ Sales for the December $31,2023,$ totaled $$560,000.$

$\backslash$table$[[\backslash$table$[[$HAMES INCORPORATED$],[$Balance Sheets$],[$December $31,2023$ and $2022]],2023,2022],[$Assets$],[$Cash$,$$$22,000,$$$20,000],[$Accounts receivable,$78,000,72,000],[$Merchandise inventory,$103,000,99,000],[$Total current assets,$$203,000,$$$191,000],[$Land$,50,000,40,000],[$Plant and equipment,$125,000,110,000],[$Less: Accumulated depreciation,$(65,000),(60,000)],[$Total assets,$$313,000,$$$281,000],[$Liabilities$],[$Short$-$term debt,$$18,000,$$$17,000],[$Accounts payable,$65,200,75,500],[$Other accrued liabilities,$20,000,18,000],[$Total current liabilities,$$103,200,$$$110,500],[$Long$-$term debt,$22,000,30,000],[$Total liabilities,$$125,200,$$$140,500],[$Stockholders$,$ Equity,,$],[\backslash$table$[[$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,$52,300,1,500],[$Dividends for the year,$(20,000),(5,000)],[$Ending balance,$$113,800,$$$81,500],[$Total stockholders' equity,$$187,800,$$$140,500],[$Total liabilities and stockholders' equity,$$313,000,$$$281,000]]$

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.

c$.$ Calculate working capital at December $31,2023.$

d$.$ Calculate 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.

f$.$ Assume that on December $31,2023,$ 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 $$15,000$ of accounts payable on December $31,2023.$ Hames collected $$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$).$