Sunland Corporation's comparative balance sheet is presented below. SUNLAND CORPORATION Balance Sheet December 31 2021 2020 Cash $4,900 $3,000 Accounts receivable 2,300 24,400 Inventory 9,100 7,100 Land 17,000 23,000 Buildings 70,000 70,000 Accumulated depreciation-buildings (12,000) (7,000) Total $91,300 $120,500 Accounts payable $10,760 $31,500 Common shares 75,000 69,000 Retained earnings 5,540 20,000 Total $91,300 $120,500 Sunland's 2021 income statement included net sales of $100,000, cost of goods sold of $50,000, and profit of $20,000. Sunland's 2021 income statement included net sales of $100,000, cost of goods sold of $50,000, and profit of $20,000. Calculate the following ratios for 2021. (Round Collection period and Days sales in inventory to O decimal places eg. 52 and all other answers to 1 decimal place, eg. 52.7 or 52.7%. Use 365 days for calculation) 2021 (a) Current ratio 1.5 (b) Acid-test ratio 0.7 (c) Receivables turnover 7.5 times (d) Collection period 49 days (e) Inventory turnover times (f) Days sales in inventory days (g) Profit margin % (h) Asset turnover times (i) Return on assets % (1) Return on equity % {k} Debt to total assets %