3. Condensed financial statements for Crawley Company appear below: Crawley Company Balance Sheet December 31 Cash and marketable securities $100,000 Accounts receivable 120,000 Inventories ...... 170,000 Prepaid expenses 10,000 Plant and equipment (net).. 200.000 Total assets $600,000 Accounts payable $150,000 Taxes payable. 45,000 Interest payable 5,000 Long-term bonds payable 100,000 Common stock (no par, 20,000 shares issued and outstanding) 140,000 Retained earnings .... 160,000 Total liabilities and stockholders' equity $600.000 Crawley Company Income Statement For the Year Ended December 31 Sales (all on account) $2,700,000 Cost of goods sold 1.680,000 Gross margin 1,020,000 Operating expenses 790,000 Net operating income 230,000 Interest expense 20.000 Net income before taxes 210,000 Income taxes (30%) 63.000 Net income $ 147,000 There was no change in the number of common shares outstanding during the year. Required: Determine the following: a. Working capital b. Acid-test (quick) ratio. c. Current ratio. d. Earnings per share of common stock. e. Book value per share. f. Times interest earned. g. Debt-to-equity ratio