Wiemers Corporations comparative balance sheets are presented below. WIEMERS CORPORATION Balance Sheets December 31 2017 2016 Cash $ 4,400 $ 4,000 Accounts receivable (net) 21,400 23,600 Inventory 10,200 7,000 Land 20,200 26,000 Buildings 69,500 69,500 Accumulated depreciationbuildings (15,400 ) (10,900 ) Total $110,300 $119,200 Accounts payable $ 11,900 $ 30,600 Common stock 76,000 68,800 Retained earnings 22,400 19,800 Total $110,300 $119,200 Wiemerss 2017 income statement included net sales of $104,000, cost of goods sold of $59,900, and net income of $14,100. Compute the following ratios for 2017.

Current ratio			:1
Acid-test ratio			:1
Accounts receivable turnover			times
Inventory turnover			times
Profit margin			%
Asset turnover			times
Return on assets			%
Return on common stockholders equity			%
Debt to assets ratio			%