Following is the balance sheet of Fanning Company for 2018: FANNING COMPANY Balance sheet Assets Cash Marketable securities Accounts receivable Inventory Property and equipment Accumulated depreciation Total assets Liabilities and Stockholders' Equity Accounts payable Current notes payable Mortgage payable Bonds payable Common stock Retained earnings Total liabilities and stockholders' equity $ 14,700 7,540 13,340 11,050 172,500 (12,600) $206,530 $ 8,750 3,280 4,350 21,480 114,600 54,070 $206,530 The average number of common stock shares outstanding during 2018 was 880 shares. Net income for the year was $15,900. Required Compute each of the following: (Round your answers to 2 decimal places.) per share a. Current ratio b. Earnings per share c. Quick (acid-test) ratio Return on investment e. Return on equity f. Debt to equity ratio