Requirement 8. Calculate the following ratios as of January 31, 2019 for Mass Delivery Service: return on assets, debt ratio, and current ratio. First, select the labels then enter the amounts and compute the assets (ROA). (Use parentheses or a minus sign for a loss and/or negative ROA. Round the percentage to the nearest tenth percent, XX%) 3 Comp4-2 (similar to) Mass Delivery Service has completed closing entries and the accounting cycle for 2018. The classi December 31, 2018 follows: (Click the icon to view the December balance sheet.) Mass Delivery Service Balance Sheet January 31, 2019 Assets $ 15,850 Current Assets: Cash Accounts Receivable Office Supplies 6,000 150 300 $ 22,300 Prepaid Insurance Total Current Assets Property, Plant, and Equipment: Truck 13,000 (200) Less: Accumulated Depreciation-Truck Total Property, Plant, and Equipment 12,800 35,100 Total Assets $ Liabilities Current Liabilities: Accounts Payable Salaries Payable 650 2,000 1,200 Unearned Revenue Mass Irrigation System Statement of Retained Earnings Year Ended January 31, 2019 Retained Earnings, January 1, 2019 Net income for the year $ 9,525 225 9,750 (3,500) 6,250 Dividends $ Retained Earnings, January 31, 2019 $ 7,850 Mass Delivery Service Income Statement Month Ended January 31, 2019 Revenues: Service Revenue Expenses: Salaries Expense Rent Expense Supplies Expense Fuel Expense Depreciation Expense--Truck Insurance Expense Total Expenses 3,800 1,900 1,250 500 100 7,625 225 Net Income (Loss)