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 $1,700,000.

HAMES INCORPORATED Balance Sheets December 31, 2023 and 2022
	2023	2022
Assets
Cash	$ 63,000	$ 57,000
Accounts receivable	285,000	266,000
Merchandise inventory	261,000	247,000
Total current assets	$ 609,000	$ 570,000
Land	109,000	82,000
Plant and equipment	375,000	330,000
Less: Accumulated depreciation	(195,000)	(180,000)
Total assets	$ 898,000	$ 802,000
Liabilities
Short-term debt	$ 54,000	$ 51,000
Accounts payable	168,000	144,000
Other accrued liabilities	68,000	54,000
Total current liabilities	$ 290,000	$ 249,000
Long-term debt	56,000	105,000
Total liabilities	$ 346,000	$ 354,000
Stockholders Equity
Common stock, no par, 200,000 shares authorized, 80,000 and 50,000 shares issued, respectively	$ 224,000	$ 162,000
Retained earnings:
Beginning balance	$ 286,000	$ 217,000
Net income for the year	102,000	84,000
Dividends for the year	(60,000)	(15,000)
Ending balance	$ 328,000	$ 286,000
Total stockholders equity	$ 552,000	$ 448,000
Total liabilities and Stockholders equity	$ 898,000	$ 802,000

Required:

Calculate ROI for 2023.

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 $50,000 of accounts payable. What impact, if any, this payment will have on the answers you calculated for parts ad (increase, decrease, or no effect)

Assume that instead of paying $50,000 of accounts payable on December 31, 2023. Hames collected $50,000 of accounts receivable. What impact, if any, this receipt will have on the answers you calculated for parts ad (increase, decrease, or no effect).