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

FINCH COMPANY
Balance sheet
Assets
Cash	$15,300
Marketable securities	7,540
Accounts receivable	12,740
Inventory	10,750
Property and equipment	172,500
Accumulated depreciation	(12,600)
Total assets	$206,230
Liabilities and Stockholders Equity
Accounts payable	$8,960
Current notes payable	3,200
Mortgage payable	4,400
Bonds payable	21,660
Common stock	113,900
Retained earnings	54,110
Total liabilities and stockholders equity	$206,230

The average number of common stock shares outstanding during Year 3 was 880 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		%