please answer step by step using excel formula ( or type out how it comes out, like revenues)

The MCU Motel operated for several years before you became the new manager. To better understand the financial situation, you are to examine the financial statements for the year just ended (20X4) and perform ratio analysis. The motel's balance sheet and condensed income statement are below A W N Balance Sheet Calculate the following ratios: December 31, 20x4 1 Current ratio Assets 2 Account receivable turnover Current Assets Assume Account Receivable at the beginning of the year was 80,000 Cash 45,000 3 Debt-equity ratio Account Receivable 100,000 4 Number of times interest earned ratio Inventories 5,000 5 Operating efficiency ratio 10 Total Current Ass 150,000 6 Profit margin 11 Propeprty and Equipment 7 Return on owner's equity 12 Land 110,000 Assume the only change in owner's equity during 20X4 was the net income of $74,400 13 Building (net) 1,300,000 8 Return on total assets 14 Furniture and Equip 80,000 Assume Total Assets was $1,540,000 on January 1, 20X4 15 Total Property an 1,490,000 16 Total Assets 1,640,000 17 18 Liabilities and Owr 0.058454 Current Liabilities 160,000 20 Long-term Liabilities 21 Note from Owner 90,000 22 Mortgage Payable 80,000 23 Total Liabilities 330,000 24 Owner's Equity 25 Common Stock 900,000 26 Retained Earnings 410,000 27 Total Owner's Eqi 1,310,000 28 Total Liabilities and Owner's 1,640,000 29 30 31 Condensed Income Statement 32 or the year ended December 31, 20x. 33 Sales 1,800,000 34 Cost of Goods Sold 300,000 35 Operating Expenses 900,000 36 Contribution Margin 600,000 37 Undistributed Oper 125,000 38 Income before Fixe 475,000 39 Interest 220,000 40 Other Fixed Charges 162,000 41 Income before Taxe 93,000 42 Income Tax 18,600 Net Income 74,400