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

GIBSON COMPANY Balance sheet
Assets
Cash	$	15,250
Marketable securities		7,700
Accounts receivable		13,460
Inventory		11,150
Property and equipment		166,500
Accumulated depreciation		(12,100	)
Total assets	$	201,960
Liabilities and Stockholders’ Equity
Accounts payable	$	8,180
Current notes payable		3,560
Mortgage payable		4,800
Bonds payable		21,960
Common stock		113,700
Retained earnings		49,760
Total liabilities and stockholders’ equity	$	201,960

The average number of common stock shares outstanding during Year 3 was 880 shares. Net income for the year was $14,700.

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

c. Quick (acid-test) ratio

d. Return on investment%

e. Return on equity%

f. Debt to equity ratio