Sunland Company has been operating for several years, and on December 31, 2020, presented the following balance sheet. SUNLAND COMPANY BALANCE SHEET DECEMBER 31, 2020 Cash $39,900 Accounts payable $82,700 Receivables 129,000 75,100 Mortgage payable 90,100 Common stock ($1 par) Inventory 146,500 Plant assets (net) 78,600 231,700 Retained earnings $436,800 $436,800 The net income for 2020 was $23,700. Assume that total assets are the same in 2019 and 2020. (a) 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 %