Cash	$	15,400
Marketable securities		7,860
Accounts receivable		12,920
Inventory		10,650
Property and equipment		169,500
Accumulated depreciation		(12,100	)
Total assets	$	204,230
Liabilities and Stockholders Equity
Accounts payable	$	8,780
Current notes payable		3,080
Mortgage payable		4,500
Bonds payable		21,960
Common stock		114,600
Retained earnings		51,310
Total liabilities and stockholders equity	$	204,230

The average number of common stock shares outstanding during 2018 was 870 shares. Net income for the year was $15,000.

Required

Compute each of the following (Round your answers to 2 decimal places.)

a. Current ratio

b. earnings per share

c. quick (acid-test) ratio

d. Return on investment

e. return on equity

f. debt to equity ratio