Following is the balance sheet of Benson Company for Year 3:

BENSON COMPANY Balance sheet
Assets
Cash	$	14,950
Marketable securities		7,700
Accounts receivable		13,400
Inventory		11,450
Property and equipment		167,000
Accumulated depreciation		(12,100	)
Total assets	$	202,400
Liabilities and Stockholders Equity
Accounts payable	$	8,900
Current notes payable		3,560
Mortgage payable		4,850
Bonds payable		21,060
Common stock		113,600
Retained earnings		50,430
Total liabilities and stockholders equity	$	202,400

The average number of common stock shares outstanding during Year 3 was 890 shares. Net income for the year was $14,100. Required Compute each of the following: (Round your answer to 2 decimal places. For percentages, 0.2345 should be entered as 23.45.)

a.	Current ratio
b.	Earnings per share		per share
c.	Quick (acid-test) ratio
d.	Return on investment		%
e.	Return on equity		%
f.	Debt to equity ratio