The following data is given: December 31, 2021 2020 Cash $56,500 $50,000 Accounts receivable (net) 98,000 58,500 Inventories 89,000 115,000 Plant assets (net) 380,500 321,000 Accounts payable 54,500 38,500 Salaries and wages payable 11,000 5,500 Bonds payable 71,500 68,500 8% Preferred stock, $40 par 100,000 100,000 Common stock, $10 par 120,000 90,000 Paid-in capital in excess of par 75,000 70,000 Retained earnings 192,000 172,000 Net credit sales 950,000 Cost of goods sold 705,000 Net income 83,000 Compute the following ratios: (Round answers to 2 decimal places e.g. 15.25.) (a) Acid-test ratio at 12/31/21 : 1 (b) Accounts receivable turnover in 2021 times (c) Inventory turnover in 2021 times (d) Profit margin on sales in 2021 % (e) Return on common stockholders equity in 2021 % (f) Book value per share of common stock at 12/31/21 $