Cash $18,000 Accounts Receivable, Net 81,000 Merchandise Inventory 183,000 Total Assets 634,000 Accounts Payable 104,000 Accrued Liabilities 36,000 Short-term Notes Payable 51,000 Long-term Liabilities 222,000 Net Income 73,000 Common Shares Outstanding 50,000 shares what will the current ration, debt ratio and earnings per share if $123,000 is borrowed on a long term note payable