Some recent financial statements for Smolira Golf, Incorporated, follow. Assets Current assets Cash Accounts receivable Inventory Total Fixed assets Net plant and equipment Total assets Sales Cost of goods sold Depreciation EBIT Interest paid Taxable income Taxes SMOLIRA GOLF, INCORPORATED $2022$ Income Statement Net income Dividends Retained earnings $2021$ Short$-$term solvency ratios a$.$ Current ratio b$.$ Quick ratio c$.$ Cash ratio Asset utilization ratios d$.$ Total asset turnover e$.$ Inventory turnover f$.$ Receivables turnover Long$-$term solvency ratios g$.$ Total debt ratio h$.$ Debl$-$equity ratio. $1.$ Equity multiplier j$.$ Times interest earned ratio $ $3,0314,73712,598$ $$20,366$ $ $54,277$ $ $74,643$ SMOLIRA GOLF, INCORPORATED Balance Sheets as of December $31,2021$ and $20222022$ Liabilities and Owners' Equity Current liabilities Accounts payable $2021$ $ $188,570126,8035,273$ $ $56,4941,370$ $ $55,12419,293$ $ $35,831$ $ $11,96523,866$ times times times $ $3,0075,72113,722$ $ $22,450$ times times times $ $79,709$ $ $102,1592022$ Total Long$-$term debt Owners' equity Common stock and paid$-$in surplus Total liabilities and owners' equity times times times Notes payable Other times times times Find the following financial ratios for Smolira Golf $($use year$-$end figures rather than average values where appropriate$)$ Note: Do not round intermediate calculations and round your answers to $2$ decimal places, e$.$g$.,32\mathrm{.}16.$ Enter the profitability ratios as a percent. times times times Accumulated retained earnings Total times $2021$ $ $2,1831,78096$ $ $4,059$ $ $13,900$ $ $41,00015,684$ $ $56,684$ $ $74,6432022$ $ $2,6602,176113$ $$4,949$ $ $16,660$ $ $41,00039,550$ $ $80,550$ $$102,159$