Please calculate the Ratios Only; everything else is supporting documents

[3 Ratio analysis: [1] Current ratio (current asset / current liability) [2] Debt to asset Ratio (Total liability / Total asset) [3] working Capital (current asset - current liability) [4] Account Receivable Turnover (net sale / Account Receivable ) Date of Turnover ( 365 /Account receivable Turnover) [5] Inventory Turnover (cost of good sold / inventory) Date of Turnover ( 365 / inventory turnover) 2. Common Size on Income Statement Income Statement Year Ended December 31, 2019 Amount % Sales Revenue $291,300 Interest Revenue 1,000 Gain on Sale of Plant Assets 6,000 $298,300 Total Revenues and Gains Cost of Goods Sold 145,000 Salaries and Wages Expense 49,000 Depreciation Expense-Plant Assets 16,000 Other Operating Expenses 25,000 Interest Expense 3,500 Income Tax Expense 7,800 Total Expenses 246,300 Net Income $52,000 Interpretation: Pick two to three significant % change and explain the reason of % change [1] Common-size on Balance Sheet December 31, 2019 2019 % change Cash $33,000 Accounts Receivable 29,000 Merchandise Inventory 56,000 Plant and Equipment, net 126,000 Total Assets $244,000 Accounts Payable $9,000 Accrued Liabilities 7,000 Long-term Notes Payable 70,000 Total Liabilities $86,000 Common Stock $55,000 Retained Earnings 115,000 Treasury Stock (12,000 Total Stockholders' Equity $158,000) Total Liabilities and Stockholders' Equity $244,000 Interpretation : Pick two to three significant % change and explain the reason of % change