Comparative financial statement data for Sheridan Company and Ivanhoe Company, two competitors, appear below. All balance sheet data are as of December 31, 2025. Net sales Cost of goods sold Operating expenses Interest expense Income tax expense Current assets Plant assets (net) Current liabilities Long-term liabilities Dividends paid on common stock Weighted-average common shares outstanding Sheridan Company $2,484,000 1,621,500 390,540 9,860 117,300 458,000 730,000 91,600 146,000 36,000 80,000 Ivanhoe Company $855,600 469,200 135,240 4,980 49,680 199,950 192,850 46,500 51,700 15,000 50,000

Comparative financial statement data for Sheridan Company and Ivanhoe Company, two competitors, appear below. All balance sheet data are as of December 31,2025 . Compute the net income and earnings per share for each company for 2025. (Round earnings per share to 2 decimal places, eg $2.78 ) (b) Compute working capital and the current ratio for each company for 2025. (Round current ratio to 1 decimal place, es. 0.7:1.) Compute the debt to assets ratio for each company for 2025. (Round debt to assets rotio to 1 decimal place, es. 78.9\%.)