Wiemers Corporation's comparative balance sheets are presented on the next page.

WIEMERS CORPORATION Balance Sheets December 31
	2017	2016
Cash	$4,300	$3,700
Accounts receivable (net)	21,200	23,400
Inventory	10,000	7,000
Land	20,000	26,000
Buildings	70,000	70,000
Accumulated depreciationbuildings	(15,000)	(10,000)
Total	$110,500	$120,100
Accounts payable	$12,370	$31,100
Common stock	75,000	69,000
Retained earnings	23,130	20,000
Total	$110,500	$120,100

Wiemers's 2017 income statement included net sales of $100,000, cost of goods sold of $60,000, and net income of $15,000.

Instructions

Compute the following ratios for 2017.

Current ratio.

Acid-test ratio.

Accounts receivable turnover.

Inventory turnover.

Profit margin.

Asset turnover.

Return on assets.

Return on common stockholders' equity.

Debt to assets ratio.