At December 31 a company's records show the following information:

Cash $10,000

Accounts Receivable 30,000

Inventory 30,000

.Prepaid Insurance 6, 000

Long-term Assets 120,000

Accounts Payable 30,000

Notes Payable due in 10 months 25,000

Wages Payable 5,000

Long-term Liabilities 100,000

Stockholders' (Owner's) Equity 36,000

Net Income 18,000

Calculate the current ratio

Calculate the Debt to Equity ratio

Calculate the Return on Assets

Calculate the Return on Equity