The following financial information is for Crane Company. Additional information: 1. Inventory at the beginning of 2021 was $117,000. 2. Accounts receivable (net) at the beginning of 2021 were $88,000. 3. Total assets at the beginning of 2021 were $642,000. 4. No common stock transactions occurred during 2021 or 2022. 5. All sales were on credit. The following are three independent situations and a ratio that may be affected. For each situation, compute the affected ratio (1) as of December 31,2022, and (2) as of December 31, 2023, after giving effect to the situation. (Round return on common stockholders' equity and price earnings ratio to 1 decimal place, e.g. 1.8 or 1.8%. Round debt to assets ratio and \% change to 0 decimal places, e.g. 25%. If \% change is a decrease show the numbers as negative, e.g. 25% or (25)\%.) 2022 \% Change % % % % 3.2 times %