AJ$\mathrm{.}2$

Additional information: The average common shares outstanding during the year was $40,000.$

Compute the following: $($Round current ratio and earnings per share to $2$ decimal places, e$.$g$.$ $$2\mathrm{.}51.)$

$($a$)$ Current ratio

:$1$

$($b$)$ Working capital

$

$($c$)$ Earnings per share

$