Compute the three ratios after evaluating the effect of each transaction that follows. Consider each transaction separately. (Round all ratios to two decimal places)

a. borrowed $130.000 on a long-term note payable.

b. on January 1, issued 40,000 shares of common stock, receiving cash of $368,000.

c. paid short-term notes payable, $24,000.

d purchased merchandise of $43,000 on account, debiting inventory.

e. received cash on account, $21,000.

additional info: data table

cash....23,000 accounts receivable, 

net...88,000 inventories...148,000 

prepaid expenses...6,000 

total assets...676,000 

short-term investments..34,000 

short-term notes payable...49,000 

accounts payable...108,000 

accrued liabilities...36,000 

long-term notes payable...164,000 

other long-term liabilities...31,000 

net income...95,000 

number of common shares outstanding...44,000