THE FOLLOWING INFORMATION RELATES TO QUESTIONS 61 AND ABC Corporation Balance Sheet Cash: $500,000 Accounts Receivable: $500,000 CD, 3-Yr: S500,000 Inventory: $1,000,000 Other Assets, Short-Term: $1,000,000 Notes Payable, Due in 3 Years: $2,000,000 Credit Line, Balance, Due in 181 days: $500,000 Net Profit for the Year: $150,000 CALCULATE: 61. QUICK RATIO: 62. RETURN ON ASSETS:_ (IN %)