Sunland Company has been operating for several years, and on December 31, 2020, presented the following balance sheet. Cash SUNLAND COMPANY BALANCE SHEET DECEMBER 31, 2020 $39,100 Accounts payable 79,400 Mortgage payable 87,500 Common stock ($1 par) 225,400 Retained earnings $431,400 Receivables Inventory Plant assets (net) $72,400 143,000 147,300 68,700 $431,400 The net income for 2020 was $25,500. 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 %