I would like for you to verify my work based on the Trial balances from November, December, & January. COMPLETE THE BELOW TABLE: If not applicable, use N/A. Show the amounts being used for each calculation.

My Calculations I would like to be verified.	November	December	January
Current Assets	33,094.08	63,730.57	69,534.15
Acid-test Assets	29494.08	49008.90	30049.40
Inventory	3,600.00	3,150.00	28,139.75
Total Assets	103,094.08	135,113.91	140,800.83
Current Liabilities	55,825.93	74,535.25	75,276.83
Long-term Debt	N/A	N/A	N/A
Total Liabilities	55,825.93	74,535.25	75,276.83
Stockholder's Equity	40,000.00	47,268.15	60,578.66
Net Sales	25,900.00	45,600.00	33,009.40
Net Income	7,268.15	9,752.17	4,648.08
Acid-test Ratio	53%	66%	40%
Asset Turnover Ratio	25%	34%	23%
Current Ratio	59%	86%	92%
Days Sales in Inventory Ratio	91.25	44.82	507.09
Debt Ratio	54%	55%	53%
Debt to Equity	1.40	1.58	1.24
Gross Profit Margin	44%	44%	39%
Inventory Turnover Ratio	4.00	8.14	0.72
Return on Assets Ratio	7%	7%	3%
Return on Equity Ratio	18%	21%	8%
These are just some questions I had while calculating:
For Stockholder's Equity do we subtract the dividends?
Depending on response, it throws off the debt to equity ratio.
and it also throws off the return on equity ratio.
Is freight out an expense to calculate net income.
Do we subtract accumulated depreciation from total assets.

Here are the Trial Balances to use in the calculations above.

Acme Company
Trial Balances
		November	December	January
101	Cash	26,694.08	37,308.90	17,330.00
112	Accounts Receivable	2,800.00	11,700.00	12,719.40
115	Notes Receivable		10,000.00	10,000.00
118	Interest Receivable		41.67	125.00
120	Merchandise Inventory	3,600.00	3,150.00	28,139.75
123	Prepaid Advertising		250.00	150.00
125	Office Supplies		180.00	70.00
130	Prepaid Insurance		1,100.00	1,000.00
140	Land	70,000.00	59,500.00	59,500.00
157	Equipment		12,000.00	12,000.00
158	Accumulated Depreciation - Equipmen		(116.66)	(233.32)
201	Accounts Payable	(537.18)	(10,000.00)	(13,000.00)
208	Unearned Rent Revenue		(525.00)	(375.00)
213	Salaries and Wages Payable		(984.00)	(656.00)
227	Sales Taxes Payable	(288.75)	(288.75)
230	Interest Payable		(737.50)	(1,245.83)
252	Dividends Payable		(2,000.00)
268	Notes Payable	(55,000.00)	(60,000.00)	(60,000.00)
311	Common Stock	(40,000.00)	(40,000.00)	(40,000.00)
320	Retained Earnings		(7,268.15)	(20,578.66)
332	Dividends		2,000.00
401	Sales	(25,900.00)	(45,600.00)	(34,219.40)
412	Sales Returns & Allowances			550.00
414	Sales Discounts			660.00
429	Rent Revenue		(75.00)	(150.00)
505	Cost of Goods Sold	14,400.00	25,650.00	20,255.00
610	Advertising Expense		50.00	100.00
628	Store Wages Expense	3,608.00	6,232.00	6,888.00
644	Freight Out			19.40
711	Depreciation Expense		116.66	116.66
718	Interest Expense		737.50	508.33
722	Insurance Expense		100.00	100.00
728	Office Supplies Expense		20.00	110.00
729	Rent Expense	86.67	200.00	200.00
745	Legal Services Expense	537.18
813	Gain on Sale of Land		(4,500.00)
820	Interest Revenue		(41.67)	(83.33)
916	Losses		1,800.00
		0.00	0.00	(0.00)