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

MUNOZ COMPANY Balance sheet
Assets
Cash	$	15,200
Marketable securities		7,580
Accounts receivable		13,400
Inventory		11,200
Property and equipment		169,500
Accumulated depreciation		(12,200	)
Total assets	$	204,680
Liabilities and Stockholders Equity
Accounts payable	$	8,690
Current notes payable		3,320
Mortgage payable		4,550
Bonds payable		21,240
Common stock		114,400
Retained earnings		52,480
Total liabilities and stockholders equity	$	204,680

The average number of common stock shares outstanding during Year 3 was 860 shares. Net income for the year was $15,000. 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	_____________