The following financial information is for Sunland Company. SUNLAND COMPANY Balance Sheets December 31 Assets Cash 2022 2021 $ 69,060 $ 65,040 Debt investments (short-term) Accounts receivable 51,000 40,000 109,000 90,000 Inventory 237,000 168,000 Prepaid expenses 27,000 27,000 Land 134,000 134,000 Building and equipment (net) 263,000 186,000 Total assets $890,060 $710,040 Liabilities and Stockholders' Equity Notes payable $176,036 $104,000 Accounts payable 69,000 53,000 Accrued liabilities 39,000 39,000 Bonds payable, due 2025 250,000 172.000 Common stock, $10 par 205,000 205,000 Retained earnings 151,024 137,040 Total liabilities and stockholders' equity $890,060 $710,040 SUNLAND COMPANY Income Statements For the Years Ended December 31 2022 2021 Sales revenue $895,500 $783,000 Cost of goods sold 648,000 580,150 Gross profit 247,500 202,850 Operating expenses 202,725 161,351 Net income $44,775 $41,499 Additional information: 1. Inventory at the beginning of 2021 was $115,000. 2. Accounts receivable (net) at the beginning of 2021 were $90,000. 3. Total assets at the beginning of 2021 were $640,000. 4. No common stock transactions occurred during 2021 or 2022. 5. All sales were on account. Compute the liquidity and profitability ratios of Sunland Company for 2021 and 2022. (Round current ratio, asset turnover and earnings per share to 2 decimal places, e.g 1.83 and all other answers to 1 decimal place, e.g. 1.8 or 1.8%. If % change is a decrease show the numbers as negative, e.g. -1.83% or (1.83%).) LIQUIDITY Current ratio Accounts receivables turnover Inventory turnover PROFITABILITY Profit margin Asset turnover Return on assets Earnings per share EA $ 2022 2022 % do times % do :1 times times +A $ 2021 2021 % :1 ti ti [ [ times % [ [ nes mes mes % Change % Change % % % % % % %