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 $$580,000.$

HAMES INCORPORATED

Balance Sheets

December $31,2023$ and $2022$

$20232022$

Assets

Cash $ $20,000$ $ $20,000$

Accounts receivable $78,00072,000$

Merchandise inventory $103,00099,000$

Total current assets $ $201,000$ $ $191,000$

Land $50,00040,000$

Plant and equipment $125,000110,000$

Less: Accumulated depreciation $(65,000)(60,000)$

Total assets $ $311,000$ $ $281,000$

Liabilities

Short$-$term debt $ $18,000$ $ $17,000$

Accounts payable $64,40075,500$

Other accrued liabilities $20,00018,000$

Total current liabilities $ $102,400$ $ $110,500$

Long$-$term debt $22,00030,000$

Total liabilities $ $124,400$ $ $140,500$

Stockholders$$ Equity

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 $51,1001,500$

Dividends for the year $(20,000)(5,000)$

Ending balance $ $112,600$ $ $81,500$

Total stockholders$$ equity $ $186,600$ $ $140,500$

Total liabilities and stockholders$$ equity $ $311,000$ $ $281,000$

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$).$