The comparative statements of Cullumber Company are presented here. CULLUMBER COMPANY Balance Sheets December 31 Assets 20222021 Current assets Liabilities and Stockholders' Equity Current liabilities Accounts payable \begin{tabular}{rr} $134,400 & $122,136 \\ 36,540 & 35,280 \\ 170,940 & 157,416 \\ 184,800 & 168,000 \\ \hline 355,740 & 325,416 \\ \hline \end{tabular} Stockholders' equity Common stock ( $4 par) 243,600252,000 Retained earnings 263,256138,936. All sales were on account. Net cash provided by operating activities for 2022 was $184,800. Capita cash dividends were $58,324. Compute the following ratios for 2022 . (Round all answers to 2 decimal places, eg. 1.83 or 1.83%.)