$\backslash$table$[[,2022,2021,],[$Cash$,$$$11,000,$$$4,600,],[$Accounts receivable,$16,900,25,100,],[$Inventory$,11,700,8,700,],[$Land$,32,700,28,700,],[$Building$,74,700,74,700,],[$Accumulated depreciation,$(15,700),(12,700),],[$Total$,131,300,129,100,],[$Accounts payable,$18,000,,31,800],[$Common stock $($$$5$ par$),71,500,,71,500],[$Retained earnings,$41,800,25,800,],[$Total$,131,300,,129,100]]$

Sheffield's $2022$ income statement included net sales of $$107,000,$ cost of goods sold of $$67,000,$ and net income of $$23,500.$

Compute the following ratios for $2022.($Round Debt to total assets ratio to $1$ decimal place, e$.$g $1\mathrm{.}8$ and all percentoge and days