The following financial information is for Priscoll Company. Priscoll Company Balance Sheets December 31 Assets Cash $70,0002022$65,0002021 Debt investments (short-term) 55,00040,000 Accounts receivable (net) 104,00090,000 Inventory 230,000165,000 Prepaid expenses 25,000 Land 130,000130,000 LiabilitiesandStockholdersEquity Notes payable (current) $170,000$120,000 Accounts payable 65,000 Accrued liabilities 40,00040,000 Bonds payable, due 2025 Common stock, $10 par 250,000170,000 Retained earnings Total liabilities and stockholders' equity Additional information: 1. Inventory at the beginning of 2021 was $115,000. 2. Accounts receivable (net) at the beginning of 2021 were $86,000. 3. Total assets at the beginning of 2021 were $660,000. 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 debt to assets ratio to 0 decimal places, e.g. 15% and other answers to 1 decimal place, e.g. 6.8 or 6.8%