Sandhill Corporation's comparative balance sheet is presented below. SANDHILL CORPORATION Balance Sheet December 31 2021 2020 Cash Accounts receivable Inventory Land $4,500 2,400 8,200 18,000 70,000 (15,000) $88,100 $3,300 23,700 6,200 24,000 70,000 (10,000) $117,200 Buildings Accumulated depreciation-buildings Total Accounts payable Common shares Retained earnings Total $12,310 75,000 $32,400 69,000 15,800 $117,200 790 $88,100 Sandhill's 2021 income statement included net sales of $180,000, cost of goods sold of $130,000, and profit of $19,000. Calculate the following ratios for 2021. (Round Collection period and Days sales in inventory to 0 decimal places e.g. 52 and all other answers to 1 decimal place, e.g. 52.7 or 52.7%. Use 365 days for calculation.) 2021 (a) Current ratio (b) Acid-test ratio (c) Receivables turnover times (d) Collection period days (e) Inventory turnover times (f) Days sales in inventory days Profit margin % (h) Asset turnover times (0) Return on assets % (1) Return on equity % (k) Debt to total assets %