The December 31, 2018, balance sheet of Justin's Golf Shop, Inc., showed current assets of $1,135 and current liabilities of $930. The December 31, 2019, balance sheet showed current assets of $1,350 and current liabilities of $1,025.

Duela Dent is single and had $184,000 in taxable income. Use the rates from Table 2.3. a. What is the average tax rate? (Do not round intermediate calculations and enter your answer as a percent rounded to 2 decimal places, e.g., 32.16.) b. What is the marginal tax rate? (Enter your answer as a percent rounded to the nearest whole number, e.g., 32.) a. Average tax rate b. Marginal tax rate TABLE 2.3 Taxable income Tax Rate 10% Personal tax rates for 2018 (unmarried Individuals) $ 0- 9,525 9,525- 38,700 38,700- 82,500 82,500 - 157,500 157.500- 200,000 200,000 - 500,000 500,000+