Whispering Company has been operating for several years, and on December 31, 2020, presented the following balance sheet. WHISPERING COMPANY BALANCE SHEET DECEMBER 31, 2020 Cash $43,100 Accounts payable $86,800 Receivables 75,500 Mortgage payable 152,900 Inventory 104,300 Common stock ($1 par) 151,200 Plant assets (net) 237,100 Retained earnings 69,100 $460,000 $460,000 The net income for 2020 was $24,500. Assume that total assets are the same in 2019 and 2020. (a) Compute each of the following ratios. (Round answers to 2 decimal places, e.g. 1.59 or 45.87%.) (a) Current ratio (b) Acid-test ratio (c) Debt to assets ratio % (d) Return on assets %