Sheridan Company has been operating for several years, and on December 31, 2020, presented the following balance sheet. Cash Receivables Inventory Plant assets (net) SHERIDAN COMPANY BALANCE SHEET DECEMBER 31, 2020 $39,800 Accounts payable 72,500 Mortgage payable 100,700 Common stock ($1 par) 204,300 Retained earnings $417.300 $76,800 126,200 149,700 64,600 $417,300 The net income for 2020 was $24,000. Assume that total assets are the same in 2019 and 2020. (a) Compute each of the following ratios. (Round answers to 2 decimal places, eg. 1.59 or 45.87%) (a) Current ratio (b) Acid-test ratio (c) Debt to assets ratio 96 (d) Return on assets