Following is the balance sheet of Fanning Company for Year 3: FANNING COMPANY Assets Canb Marketable securities Accounts receivable Inventory Property and equipment Accumulated depreciation Total asseta Balance sheet Liabilities and Stockholders' Equity Accounts payable. Current notes payable Mortgage payable Bonds payable Common stock Retained earnings Total liabilities and stockholders' equity $14,750 0,140 12,920 11,450 171,500 (12,600) 6206,160 $ 8,030 3,960 4.450 21,300. 114,100 54,320 $206,160 The average number of common stock shares outstanding during Year 3 was 860 shares. Net income for the year was $15,400. 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 c. Quick (acid-test) ratio d Return on investment per share % e Return on equity % Debt to equity ratio