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

ROONEY COMPANY Balance sheet
Assets
Cash	$	15,150
Marketable securities		7,900
Accounts receivable		12,680
Inventory		11,150
Property and equipment		166,500
Accumulated depreciation		(12,700	)
Total assets	$	200,680
Liabilities and Stockholders Equity
Accounts payable	$	8,090
Current notes payable		3,000
Mortgage payable		4,650
Bonds payable		21,600
Common stock		113,100
Retained earnings		50,240
Total liabilities and stockholders equity	$	200,680

The average number of common stock shares outstanding during Year 3 was 890 shares. Net income for the year was $16,000. 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

c. Quick (acid-test) ratio

d. Return on investment

e. Return on equity

f. Debt to equity ratio