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The comparative statements of Sheffield Interiors Ltd. are presented as follows: Additional information: 1. All sales were on account. 2. Weighted-average common shares in 2021 were 59,000 and in 2020 were 61,000 . (a) Calculate the following ratios for 2021 and 2020 . (Round earnings per share, current ratio, acid-test ratio and asset turnover answers to 2 decimal places, e.g. 1.83 or 1.83% and all other answers to 1 decimal place, e.g. 1.5 or 1.5%. Use 365 days for calculation.) 13. Debt to total assets \% \%