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

GIBSON COMPANY Balance sheet
Assets
Cash	$	15,100
Marketable securities		8,300
Accounts receivable		12,680
Inventory		10,800
Property and equipment		172,500
Accumulated depreciation		(12,800	)
Total assets	$	206,580
Liabilities and Stockholders Equity
Accounts payable	$	8,810
Current notes payable		3,080
Mortgage payable		4,050
Bonds payable		21,660
Common stock		113,200
Retained earnings		55,780
Total liabilities and stockholders equity	$	206,580

The average number of common stock shares outstanding during Year 3 was 890 shares. Net income for the year was $15,400. 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