Wiemers Corporations comparative balance sheets are presented below.

WIEMERS CORPORATION Balance Sheets December 31
		2017			2016
Cash		$ 3,700			$ 3,400
Accounts receivable (net)		20,800			23,800
Inventory		10,300			7,000
Land		19,600			26,500
Buildings		69,600			69,600
Accumulated depreciationbuildings		(14,500)			(10,000)
Total		$109,500			$120,300
Accounts payable		$ 12,100			$ 31,000
Common stock		74,800			70,000
Retained earnings		22,600			19,300
Total		$109,500			$120,300

Wiemerss 2017 income statement included net sales of $104,000, cost of goods sold of $59,600, and net income of $16,000.

INSTRUCTIONS:

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 asset ratio	????	%