Condensed balance sheet and income statement data for Cullumber Company are presented as follows. Cullumber Company Balance Sheets Assets Cash December 31 2025 2024 $26,400 $18,400 Receivables (net) 79,000 60,000 Other current assets 98,450 88,400 Long-term investments 62,000 59,000 Property, plant, and equipment (net) $15,000 471,000 Total assets $780.850 $696,800 Liabilities and Stockholders' Equity Current liabilities $75,500 $69,500 Long-term liabilities 80.670 104,700 Common stock 336,000 297,500 Retained earnings 288,680 225,100 Total liabilities and stockholders equity $780.850 $696.800 Cullumber Company Income Statements For the Years Ended December 31 2025 2024 Sales revenue $777,240 $698,000 Cost of goods sold 452.000 409,000 Operating expenses (including income taxes) 250,000 229,000 Net income 75.240 $ 60,000 Additional information: Dividends paid $24.000 $13.500 Weighted-average common shares outstanding 33.000 30.000 Compute these values and ratios for 2024 and 2025. (Round Earnings per share to 2 decimal places, eg. $2.78 and Current Ratio and Debt to assets ratio to 1 decimal place, eg. 15.2:1 or 15.2%. Enter negative amounts using either a negative sin preceding the number ex-45 or parentheses eg. (45)) (a) Earnings per share $ (b) Working capital (c) Current ratio 2025 $ (d) Debt to assets ratio % 2024