Required: a. Calculate ROI for 2023. Note: Do not round intermediate calculations. Round your final answer to 2 decimal places. b. Calculate ROE for 2023. Note: Round your answer to 1 decimal place. c. Calculate working capital at December 31, 2023. d. Calculate the current ratio at December 31, 2023. Note: Round your answer to 2 decimal places. e. Calculate the acid-test ratio at December 31, 2023. Note: Round your answer to 2 decimal places. f. Assume that on December 31, 2023, the treasurer of Hames decided to pay $15,000 of accounts payable. What impact, if any, this payment will have on the answers you calculated for parts a-d (increase, decrease, or no effect). g. Assume that instead of paying $15,000 of accounts payable on December 31, 2023. Hames collected $15,000 of accounts receivable. What impact, if any, this receipt will have on the answers you calculated for parts a-d (increase, decrease, or no effect). a. ROI b. ROE c. Working capital 17.78% 32.2 % d. Current ratio e. Acid test ratio f. ROI f. ROE f. Working capital f. Current ratio g. ROI g. ROE g. Working capital g. Current ratio $ 100,400 1.97 0.97 December 31, 2023, totaled $630,000. HAMES INCORPORATED Balance Sheets December 31, 2023 and 2022 Assets Cash Accounts receivable Merchandise inventory Total current assets Land Plant and equipment Less: Accumulated depreciation Total assets Liabilities Short-term debt Accounts payable Other accrued liabilities. Total current liabilities Long-term debt Total liabilities Stockholders' Equity Common stock, no par, 100, 000 shares authorized 40, 000 and 25,000 shares issued, respectively 2023 $ 23,000 78,000 103, 000 $204,000 50,000 125,000 (65,000) $314,000 $ 18,000 65, 600 20,000 $ 103, 600 22,000 $ 125,600 $ 74,000 2022 $ 20,000 72,000 99,000 $ 191,000 40,000 110,000 (60,000) $ 281,000 $ 17,000 75, 500 18, 000 $ 110, 500 30,000 $ 140,500 Retained earnings: Beginning balance. Net income for the year Dividends for the year Ending balance Total stockholders' equity Total liabilities and stockholders' equity $ 81,500 52, 900 (20,000) $ 114, 400 $188, 400 $ 59,000 $ 85,000 1,500 (5,000) $ 81,500 $ 140,500 $ 314,000 $ 281,000