AJ$\mathrm{.}1$

Selected information from the financial statements of Joe's Coffee Brewers for the year ended

December $31,2014,$ appears below:

Calculate the amounts indicated below relating to the year ended December $31,2014.$ The

number of shares outstanding at the end of the year was $40,000.$ Show computations. $($Round

"Current ratio" and "Earnings per share" to $2$ decimal places, e$.$g$.52\mathrm{.}75.)$

The current ratio for $2014$ is

times

The debt to assets ratio for $2014$ is

$\%$

The working capital for $2014$ is

$