ABC Grocers, Inc.IFRS Ratio Computations$12/31/161.$ Compute the following ratios:a$.$ Current b$.$ Quick c$.$ Debt to assets d$.$ Return on assets

ABC GROCERS, INC.IFRS BALANCE SHEET$12/31/2016$ ASSETSNON CURRENT ASSETSPROPERTY$$ Land$$3,588,600$ Building$5,728,100$ Leasehold improvements$3,835,200$ Fixtures and equipment$7,828,900$ Property under capital leases$711,50021,692,300$ Less accumulated depreciation and amortization$(9,024,700)$Total property, net$12,667,600$Goodwill$2,390,200$Prepaid pension costs$0$Investments in unconsolidated affiliates$207,100$Provision for contingent gain$0$Investment in FVTPL equity securities$0$Investment in FVTPL debt securities$0$Investment in other debt securities$170,000$Other assets$268,100$TOTAL NONCURRENT ASSETS$15,703,000$CURRENT ASSETS$$ Inventories$2,591,400$ Inventory valuation allowance$0$ Accounts receivable, net$490,600$ Prepaid expenses and other current assets$486,900$ Cash and cash equivalents$382,800$TOTAL CURRENT ASSETS$3,951,700$TOTAL ASSETS$$19,654,700$ LIABILITIES AND STOCKHOLDERS' EQUITYSTOCKHOLDERS' EQUITY$$ Common stock$$5,900$ Additional paid$-$in capital$4,128,300$ Treasury stock$(4,776,800)$ Accumulated OCI $($loss$)(268,700)$ Revaluation Surplus$40,000$ Retained earnings$7,727,500$TOTAL STOCKHOLDERS' EQUITY$6,856,200$NONCURRENT LIABILITIES$$ Notes and debentures$6,184,200$ Obligations under capital leases$516,600$ Deferred income taxes$249,600$ Pension and postretirement benefit obligations$597,200$ Provision for contingent liability$0$ Accrued claims and other liabilities$651,700$TOTAL NONCURRENT LIABILITIES$8,199,300$CURRENT LIABILITIES$$ Current maturities of notes and debentures$758,400$ Current obligations under capital leases$40,600$ Accounts payable$2,448,500$ Accrued salaries and wages$450,300$ Deferred income taxes$207,200$ Other accrued liabilities$694,200$TOTAL CURRENT LIABILITIES$4,599,200$TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY$$19,654,700$

ABC GROCERS, INC.IFRS STATEMENT OF INCOME$$FOR THE YEAR ENDED $12/31/16$ PERCENT OF$$ REVENUESales and other revenue$$44,104,000100\mathrm{.}00\%$Cost of goods sold$(31,589,200)71\mathrm{.}62\%$Gross profit on sales$12,514,80028\mathrm{.}38\%$Operating and administrative expenses:Bank charges$40,0000\mathrm{.}09\%$Commission expense$00\mathrm{.}00\%$Salary expense$6,675,10015\mathrm{.}13\%$Insurance$1,400,0003\mathrm{.}17\%$Office supplies$10,0000\mathrm{.}02\%$Office rent$360,0000\mathrm{.}82\%$Utilities$500,0001\mathrm{.}13\%$Advertising$1,000,0002\mathrm{.}27\%$Legal fees$100,0000\mathrm{.}23\%$Accounting expenses$80,0000\mathrm{.}18\%$Property maintenance$250,0000\mathrm{.}57\%$Depreciation$247,0000\mathrm{.}56\%$ Total operating and$$ administrative expenses$(10,662,100)-24\mathrm{.}17\%$Operating profit$1,852,7004\mathrm{.}20\%$Other income $($expense$)$:Other income$10,6000\mathrm{.}02\%$Interest expense$(358,700)-0\mathrm{.}81\%$Investment revenue$00\mathrm{.}00\%$Impairment loss recovery$00\mathrm{.}00\%$Gain on exchange$00\mathrm{.}00\%$Loss on disposal of Building $-$ Golden, CO$00\mathrm{.}00\%$Revaluation expense $-$ Building $-$ Denver, CO$00\mathrm{.}00\%$Net unrealized gain $($loss$)00\mathrm{.}00\%$Inventory write$-$down expense$00\mathrm{.}00\%$Contingent loss$00\mathrm{.}00\%$Contingent gain$00\mathrm{.}00\%$ Total other income $($expense$)(348,100)-0\mathrm{.}79\%$Income before income taxes$1,504,6003\mathrm{.}41\%$Income taxes$(539,300)-1\mathrm{.}22\%$Net income $($loss$)$$$965,3002\mathrm{.}19\%$