A recent balance sheet of Save-A-Lot Supplies is provided below:

SAVE-A-LOT SUPPLIES Balance Sheet December 31, 2015
Assets
Cash				$	13,600
Accounts receivable					14,400
Office supplies					600
Prepaid rent					3,400
Equipment	$	24,000
Accumulated depreciation: equipment		(9,600)		$	14,400
Total assets				$	46,400
Liabilities
Accounts payable				$	4,400
Income taxes payable					3,600
Total liabilities				$	8,000
Stockholders' Equity
Capital stock				$	20,000
Retained earnings					18,400
Total stockholders' equity				$	38,400
Total liabilities and stockholders' equity				$	46,400

Other information provided by the company is as follows:

Total revenue for the year ended December 31, 2015	$	51,000
Total expenses for the year ended December 31, 2015		38,250
Total stockholders' equity, January 1, 2015		29,600

Compute the following measures:

a.	Net income percentage in 2015.

b.	Return on equity in 2015. (Round your answer to 1 decimal places (i.e .1234 should be entered as 12.3).)

c.	Working capital on December 31, 2015.

d.	Current ratio on December 31, 2015.