Assessing a Firm's Profitability, Liquidity and Solvency Presented below is financial data for the Forrester Company as of year-end 2012 and 2013:

	2012		2013
Current Assets	$45,000		$65,000
Total Assets	120,000		180,000
Current Liabilities	29,000		70,000
Total Liabilities	72,000		112,000
Net Sales	142,000		197,000
Net Income	17,500		35,200

Required Calculate Forrester's current ratio, debt-to-total-assets ratio, and return on sales ratio.

	2012		2013
Current ratio	_______		________	Round to two decimal points.
Debt-to-total assets rati	_______ %		_______ %	Round to one decimal point.
Return on sales ratio	_______%		_______%	Round to one decimal point.