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

FINCH COMPANY Balance sheet
Assets
Cash	$	14,750
Marketable securities		8,060
Accounts receivable		12,920
Inventory		11,050
Property and equipment		166,500
Accumulated depreciation		(12,200	)
Total assets	$	201,080
Liabilities and Stockholders Equity
Accounts payable	$	8,450
Current notes payable		3,360
Mortgage payable		4,550
Bonds payable		21,420
Common stock		114,600
Retained earnings		48,700
Total liabilities and stockholders equity	$	201,080

The average number of common stock shares outstanding during Year 3 was 870 shares. Net income for the year was $15,600. 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