WIEMERS CORPORATION Balance Sheets December 31 2017 Cash $ 4,000 Accounts receivable (net) 21,100 Inventory 10,300 Land 20,100 Buildings 70,000 Accumulated depreciation--buildings (15,100) Total $110,400 Accounts payable $ 12,200 Common stock 75,500 Retained earnings 22,700 Total $110,400 2016 $ 3,500 23,200 7,500 26,400 70,000 (10,900) $119,700 $ 31,400 68,700 19,600 $119,700 Wiemers's 2017 income statement included net sales of $116,000, cost of goods sold of $60,100, and net income of $16,000. Compute the following ratios for 2017. (Round answers to 2 decimal places, e.g. 1.65, or 1.65%.) Current ratio Acid-test ratio Accounts receivable turnover times Inventory turnover times