Wiemers Corporations comparative balance sheets are presented below.

WIEMERS CORPORATION Balance Sheets December 31 2017 2016 Cash $ 4,500 $ 3,700 Accounts receivable (net) 21,600 23,700 Inventory 10,400 7,100 Land 20.200 25,800 Buildings 70,000 70.000 Accumulated depreciation-buildings (14,500) (10,000) Total $112,200 $120,300 Accounts payable $ 12,400 $ 31,200 Common stock 75.500 70,300 Retained earnings 24,300 18,800 Total $112.200 $120,300 Wiemers's 2017 income statement included net sales of $114,000, cost of goods sold of $60,700, and net income of $14,800. 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. 1.64, or 1.64%.) (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 Return on assets % (h) Return on common stockholders' equity % (i) Debt to assets ratio %