Wiemers Corporation's comparative balance sheets are presented below. WIEMERS CORPORATION Balance Sheets December 31 2017 2016 Cash $ 3,900 $3,800 Accounts receivable (net) 21,000 23,300 Inventory 10,000 7,300 Land 19,800 26,000 Buildings 70,300 70,300 Accumulated depreciation-buildings (15,400 ) (10,700 ) Total $109,600 $120,000 Accounts payable $12,500 $31,100 Common stock 75,000 69,600 Retained earnings 22,100 19,300 Total $109,600 $120,000 Wiemers's 2017 income statement included net sales of $100,000, cost of goods sold of $59,800, and net income of $15,900. Compute the following ratios for 2017. (Round Debt to assets ratio to 1 decimal place, eg. 1.6, or 1.6% and all other answers to 2 decimal places, e.g. 1.64, or 1.64%.) (a) Current ratio (b) Acid-test ratio (c) Accounts receivable turnover (d) Inventory turnover (e) Profit margin :1 :1 times times % (f) Asset turnover times (g) Return on assets % (h) Return on common stockholders' equity % (i) Debt to assets ratio %