The following financial information is for Blossom Company. Assets Cash Debt investments (short-term) Accounts receivable (net) Inventory Prepaid expenses Land Building and equipment (net) Total assets Liabilities and Stockholders' Equity Notes payable (current) Accounts payable Accrued liabilities Bonds payable, due 2028 Common stock, $10 par Retained earnings Total liabilities and stockholders' equity Net sales Cost of goods sold Gross profit Operating expenses Blossom Company Balance Sheets December 31 Net income Additional information: 1 Blossom Company Income Statements For the Years Ended December 31 2 3. 4 5. 2025 $880,000 640,000 240.000 190,000 $50,000 2025 $69.000 50,000 103,000 229,000 22,000 129,000 259,000 $169,000 64,000 39.000 249,000 198,000 $861,000 $688,000 142,000 $861,000 2024 $780,000 574,000 206,000 159,000 2024 $47,000 $64,000 39,000 99,000 162,000 22,000 129,000 183,000 $101,000 50,000 39,000 169.000 198,000 131,000 $688,000 Inventory at the beginning of 2024 was $115,000. Accounts receivable (net) at the beginning of 2024 were $88,000. Total assets at the beginning of 2024 were $630,000. No common stock transactions occurred during 2024 or 2025. All sales were on credit.

\begin{tabular}{|c|c|c|} \hline \\ \hline Aarata & 2025 & 2024 \\ \hline Can & 167000 & 564,000 \\ \hline Debe invotihents Ghertfem! & 20000 & \\ \hline Accound recohs e tived & 109000 & 07,000 \\ \hline inventor: & 229000 & 162000 \\ \hline Prqaidopres & 22,000 & 22,000 \\ \hline Land & 129,000 & 128,000 \\ \hline Bulding and equipment (neo) & 259.000 & ass000 \\ \hline Totalasieta & 5861000 & S6Ee 000 \\ \hline \multicolumn{3}{|l|}{ Wahilitien and Stockholders' Equity } \\ \hline Notes pryabie loument) & $169000 & 5101000 \\ \hline Accounts parable & 64,000 & 50000 \\ \hline Accrued liabilites & 39,000 & 39,000 \\ \hline Honds payable, due 2002 & 249000 & 169000 \\ \hline Common stook 510par & 198,000 & 290,000 \\ \hline Retained earning: & 142,000 & 124000 \\ \hline Total liabilitles and stocluciders epuity & se61000 & $688000 \\ \hline \end{tabular} Biessom Compery incone Statements For the Years Ended Decemtier 31 \begin{tabular}{|c|c|c|} \hline & 2cos & 2024 \\ \hline Net sales & 5800000 & 5720000 \\ \hline Cost of goods soid: & 640.000 & 574,000 \\ \hline Gross prot & 240000 & 206,000 \\ \hline Operating ouperses & 190,000 & 159.000 \\ \hline Wet income & 550,000 & $47,000 \\ \hline \end{tabular} Additional information: 1. Imventory at the beginnire of 2024 wan $115000 2 Accounts recevatie inet) at the beginaing of 2024 were $88,000. 3 Toblasets at the beginning of 2024 were $630.000 4. No common stock transactionsoccurted during 2024or2025. is Allsales vereoncred it Compute liquidity and profitability ratios, and indicate the percentape change in liquidity and profitability ratios of Blonsom The following are three independent situations and a ratio that may be affected. For each situation, compute the affected ratio (1) as of December 31, 2025, and (2) as of December 31, 2026, and percentage change in each ratio after giving etfect to the situation. (Round Debt to ossets ratio to 0 decimal ploces, es: 15 and raind ell other answers to 1 decimal place 6 intermediote decreare show the numbers es nejative, eg - 1% or (19)