Following data are taken from the financial statements of H. Hogan Company. The average number of shares of common outstanding for the year was 10,000. The following data are in aphabetical order:

Accounts payable $25,000 Accounts receivable $76,000 Cash $34,000 Gross profit $185,000 Net income $60,000 Net sales $400,000 Other current liabilities $15,000 Salaries payable $4,000 Stockholders' equity $114,000 Total assets $285,000

Compute the following: a. Current ratio b. Debt to total assets ratio c. Earnings per share d. Working capital