Account balances on December 31, 2020: Inventory $72,000 Net sales 450,000 Current assets 150,000 Cost of goods sold 290,000 Total liabilities 180,000 Net profit 35,400 Total assets Current liabilities 385,000 75,000 Other information Number of common shares outstanding 25,000 Inventory at January 1, 2020 48,000 Calculate the following financial ratios: [8] a. Current Ratio b. Net profit margin c. Return on equity d. Debt to equity ratio f. Earnings per share