Swifty Ltd. provides the following selected information for the calendar years 2023 and 2022: 2023 2022 Net revenue $424,800 Net income 101,952 Accounts receivable 40,100 $31,600 Inventory 74,100 66,800 Total assets 255,000 225,000 Total liabilities 107,400 94,600 For 2023, calculate the following ratios: (Round answers to 2 decimal places, e.g. 5.75 or 5.75%.) a) Asset turnover ratio b) Profit margin ratio 1.66 76 % c) Rate of return on assets 39.98 %