Following is the balance sheet of Fanning Company for Year 3: 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 $ 14,750 8,180 12,680 10,900 168,000 (12,500) $202,010 $ 8,030 3,040 4,400 Common stock Retained earnings Total liabilities and stockholders' equity 21,900 114,600 50,040 $202,010 The average number of common stock shares outstanding during Year 3 was 860 shares. Net income for the year was $14,300. 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 f. Debt to equity ratio %