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.

O, C (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 %