Sarasota Company manufactures backpacks. During 2017, Sarasota issued bonds at 10% interest and used the cash proceeds to purchase treasury stock. The following financial information is available for Sarasota Company for the years 2017 and 2016. (a) Use the information above to calculate the following ratios for both years: (Round answers to 1 decimal place, e.g. 12.5% or 12.5.)