Assume a company's balance sheet items as follows:

• Cash: $50,000
• Accounts Receivable: $30,000
• Inventory: $70,000
• Property, Plant, and Equipment: $200,000
• Accounts Payable: $25,000
• Long-term Debt: $100,000
• Share Capital: $150,000
• Retained Earnings: $75,000

Calculate:

1. Current Ratio
2. Acid-Test Ratio
3. Debt-to-Equity Ratio
4. Return on Equity