Following is the balance sheet of Gibson Company for 2018:

GIBSON COMPANY Balance sheet
Assets
Cash	$	14,550
Marketable securities		7,860
Accounts receivable		12,860
Inventory		10,900
Property and equipment		168,000
Accumulated depreciation		(12,900	)
Total assets	$	201,270
Liabilities and Stockholders Equity
Accounts payable	$	8,090
Current notes payable		3,640
Mortgage payable		4,450
Bonds payable		22,020
Common stock		113,200
Retained earnings		49,870
Total liabilities and stockholders equity	$	201,270

The average number of common stock shares outstanding during 2018 was 890 shares. Net income for the year was $15,700.

Required

Compute each of the following: (Round your answers to 2 decimal places.)

A. Current Ratio

B. earnings per share

C. Quick (acid-test) ratio

D. return on investment (%)

E. return om equity (%)

F. Debt to equity ratio (%)