Wiemers Corporations comparative balance sheets are presented below.

WIEMERS CORPORATION Balance Sheets December 31
		2017			2016
Cash		$ 4,500			$ 3,200
Accounts receivable (net)		20,800			23,300
Inventory		10,100			7,200
Land		19,500			26,400
Buildings		70,000			70,000
Accumulated depreciationbuildings		(14,600	)		(10,600	)
Total		$110,300			$119,500
Accounts payable		$ 12,700			$ 31,100
Common stock		74,900			68,600
Retained earnings		22,700			19,800
Total		$110,300			$119,500

Wiemerss 2017 income statement included net sales of $110,000, cost of goods sold of $60,800, and net income of $15,000. 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% .)

to 2 decimal places, e.g. 1.64, or 1.64%.) (a) Current ratio 2.78 :1 (b) Acid-test ratio 1.99 :1 (c) Accounts receivable turnover 5 times (d) Inventory turnover 12.77 times (e) Profit margin 0.13 % (f) Asset turnover 0.95 times (g) Return on assets 0.13 % (h) Return on common stockholders' equity 0.15 % (i) Debt to assets ratio 0.11 %