Following is the balance sheet of Franklin Company for 2018: FRANKLIN 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 $ 15,000 8,060 13,280 10,950 172,500 (12,200) $207,590 $ 8,360 3,040 4,200 21,600 113,400 56,990 $207,590 The average number of common stock shares outstanding during 2018 was 870 shares. Net income for the year was $15,300. 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 d. Return on investment e. Return on equity f. Debt to equity ratio