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

The average number of common stock shares outstanding during Year 3 was 880 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.)

\begin{tabular}{|c|c|} \hline \begin{tabular}{l} ROONEY COMPANY \\ Balance sheet \end{tabular} & \\ \hline \multicolumn{2}{|l|}{ Assets } \\ \hline Cash & $15,400 \\ \hline Marketable securities & 8,460 \\ \hline Accounts receivable & 13,160 \\ \hline Inventory & 11,000 \\ \hline Property and equipment & 167,500 \\ \hline Accumulated depreciation & (12,900) \\ \hline Total assets & $202,620 \\ \hline Liabilities and Stockholders' Equity & \\ \hline Accounts payable & $8,510 \\ \hline Current notes payable & 3,960 \\ \hline Mortgage payable & 4,250 \\ \hline Bonds payable & 21,120 \\ \hline Common stock & 114,500 \\ \hline Retained earnings & 50,280 \\ \hline Total liabilities and stockholders' equity & $202,620 \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|} \hline \multicolumn{2}{|l|}{} & & \\ \hline a. & Current ratio & & per share \\ \hline b. & Earnings per share & & \\ \hline c. & Quick (acid-test) ratio & & % \\ \hline d. & Return on investment & & % \\ \hline e. & Return on equity & & \\ \hline f. & Debt to equity ratio & & \\ \hline \end{tabular}