Wiper Inc., Condensed Balance Sheets at December 31, 2021, 2020, 2019

	2021	2020	2019
Cash	$577	$700	$336
Accounts Receivable	$100	$191	$400
Inventory	$400	$300	$200
Total Current Assets	$1077	$1191	$936
Property, Plant and Equipment	$2013	$1620	$1519
	$3090	$2811	$2455
Current Liabilities	$562	$803	$710
Long-term Liabilities	$1312	$982	$827
Common Stock	$400	$400	$400
Retained Earnings	$816	$626	$518
	#3090	$2811	$2455

Wiper Inc., Income Statements for the years ended December 31, 2021 and 2020

	2021	2020
Sales	$4050	$2913
Cost of Goods Sold	($900)	($900)
Gross Profit	$3150	$2113
Operating Expenses	($2854)	($1803)
Operating Income	$296	$310
Interest Expense	($64)	($79)
Net Income Before Taxes	$232	$231
Income Tax Expense	($40)	($44)
Net Income	$192	$187

1. Calculate Return on Assets for 2021. (Give your answer in terms of percent)

2. Calculate the Current Ratio at December 31, 2021.

3.Calculate Net Profit Margin for 2021. (Give your answer in terms of percent)

4. Calculate the Liabilities to Equity (or Debt to Equity) Ratio at December 31, 2021.