Following is the balance sheet of Munoz Company for Year 3: MUNOZ COMPANY Balance sheet Assets Cash Marketable securities Accounts receivable Inventory Property and equipment Accumulated depreciation Total assets Liabilities and Stockholders' Equity Accounts payable Current notes payable Mortgage payable Bonds payable Common stock Retained earnings Total liabilities and stockholders' equity $ 15,200 8,260 12,920 11,200 172,000 (12,900) $206,680 $ 8,540 3,640 4,600 21,360 113,300 55,240 $206,680 The average number of common stock shares outstanding during Year 3 was 870 shares. Net income for the year was $15,100. Required Compute each of the following: (Round your answer to 2 decimal places. For percentages, 0.2345 should be entered as 23.45.) 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 % %