Wiemers Corporations comparative balance sheets are presented below.

WIEMERS CORPORATION Balance Sheets December 31
		2017			2016
Cash		$ 4,100			$ 3,500
Accounts receivable (net)		21,500			23,500
Inventory		10,500			7,400
Land		20,100			25,500
Buildings		70,100			70,100
Accumulated depreciationbuildings		(14,600	)		(10,900	)
Total		$111,700			$119,100
Accounts payable		$ 11,800			$ 31,200
Common stock		74,100			69,400
Retained earnings		25,800			18,500
Total		$111,700			$119,100

Wiemerss 2017 income statement included net sales of $102,000, cost of goods sold of $60,900, and net income of $14,900. Compute the following ratios for 2017. (Round Debt to assets ratio to 1 decimal place, e.g. 1.6, or 1.6% and all other answers to 2 decimal places, e.g. 1.65, or 1.65% .)

(a)		Current ratio			:1
(b)		Acid-test ratio			:1
(c)		Accounts receivable turnover			times
(d)		Inventory turnover			times
(e)		Profit margin			%
(f)		Asset turnover			times
(g)		Return on assets			%
(h)		Return on common stockholders equity			%
(i)		Debt to assets ratio			%