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 $$540,000.$

Required:

Calculate ROI for $2023.$

Note: Do not round intermediate calculations. Round your final answer to $2$ decimal places.

Calculate ROE for $2023.$

Note: Round your answer to $1$ decimal place.

Calculate working capital at December $31,2023.$

Calculate the current ratio at December $31,2023.$

Note: Round your answer to $2$ decimal places.

Calculate the acid$-$test ratio at December $31,2023.$

Note: Round your answer to $2$ decimal places.

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$).$

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$).$