WIEMERS CORPORATION Balance Sheets December 31 2011 2012 Cash $ 4,300 $ 3.700 Accounts receivable (net) 21,200 23.400 Inventory 10,000 7.000 Land 20,000 26.000 Buildings 70,000 70,000 Accumulated depreciation-buildings (15.000) (10,000) Total $110,500 $120.100 Accounts payable $ 12,370 $ 31,100 Common stock 75,000 69,000 Retained earnings 23.100 20.000 Total $110,500 $120,100 Wiemers's 2012 income statement included net sales of $100,000, cost of goods sold of $60,000, and net income of $15,000 Instructions Compute the following ratios for 2013 (a) Current ratio (1) Asset turnover (b) Acid-test ratio (9) Return on assets (c) Accounts receivable turnover. th) Return on common stockholders' equity (d) Inventory turnover Debt to assets ratio (e) Profit margin