Following is the balance sheet of Franklin Company for 2018: OS TRANKLIN COMPANY Balance sheet Assets Cash Marketable securities Accounts receivable Inventory Property and equipment Accumulated depreciation Total assets Liabilities and Stockholders Accounts payable Current notes payable Mortgage payable Bonds payable Common stock Retained earnings Total liabilities and stockholders' equity $ 14,700 8,020 13,520 10,700 171.500 (12,400) $206,040 8.750 3.520 114,000 The average number of common stock shares outstanding during 2018 was 860 shares. Net income for the year was $14,600. 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 1. Debt to equity ratio