Following is the balance sheet of Munoz Company for 2018:

MUNOZ COMPANY Balance sheet
Assets
Cash	$	15,100
Marketable securities		8,100
Accounts receivable		12,980
Inventory		11,200
Property and equipment		166,000
Accumulated depreciation		(12,400	)
Total assets	$	200,980
Liabilities and Stockholders Equity
Accounts payable	$	8,270
Current notes payable		3,600
Mortgage payable		4,100
Bonds payable		21,780
Common stock		113,600
Retained earnings		49,630
Total liabilities and stockholders equity	$	200,980

The average number of common stock shares outstanding during 2018 was 890 shares. Net income for the year was $14,500.

Required

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

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		%