\begin{tabular}{lrrr} Accounts payable & $87,500 & \\ Income tax payable & 23,000 & \\ Current portion of mortgage payable & 17,500 & & $128,000 \\ MortgagepayableTotalliabilities & & 418,000 \\ Shareholders' equity & 323,000 & \\ Common shares & 417,300 & & 740,300 \\ Retained earnings & & & $1,158,300 \\ \hline Total liabilities and shareholders' equity & & & \end{tabular} Additional information: 1. Income available to common shareholders was $127,600. 2. The weighted average number of common shares was 72,500 . 3. The share price at December 31 was $26. Calculate the following values and ratios for 2024. We provide the results for 2023 for comparative purposes. (Round current ratio, debt to total assets, and price-earnings ratio to 1 decimal place, e.g., 5.2 or 5.2\%. Round basic earnings per share to 2 decimal places, e.g. 5.20.) 1. Working capital (2023:$187,000) 2. Current ratio (2023: 3.6:1) 3. Debt to total assets (2023: 20.6%) 4. Basic earnings per share (2023: $2.94) 5. Price-earnings ratio (2023: 18.1 times) 1. Working capital 2. Current ratio 3. Debt to total assets 4. Basic earnings per share 5. Price-earnings ratio $ :1 % times The financial statements of Cullumber Inc. are presented here: Cullumber Inc. Statement of Financial Position December 31, 2024 Assets Current assets \begin{tabular}{lrr} Cash & $89,100 & \\ Trading investments & 98,700 & \\ Accounts receivable & 49,300 & \\ Supplies & 44,500 & $281,600 \\ Property, plant, and equipment & 876,700 \\ Total assets & & $1,158,300 \\ \hline \end{tabular} Liabilities and Shareholders' Equity Current liabilities Accounts payable Income tax payable Current portion of mortgage payable Mortgage payable Total liabilities $87,500 23,000 17,500 418,000290,000