Sprague Company has been operating for several years, and on December 31, 2025, presented the following balance sheet. SPRAGUE COMPANY Balance Sheet December 31, 2025 Cash $40,000 Accounts payable $80,000 Receivables 75,000 Mortgage payable 140,000 Inventory 95,000 Common stock ($1 par) 150,000 Plant assets (net) 220,000 Retained earnings 60,000 $430,000 $430,000 The net income for 2025 was $25,000. Assume that total assets are the same in 2024 and 2025. Compute each of the following ratios. (Round answers to 2 decimal places, e.g. 1.59 or 45.87%.) (a) Current ratio (b) Acid-test ratio (c) Debt to assets ratio % (d) Return on assets %