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

RUNDLE COMPANY Balance sheet
Assets
Cash	$	14,600
Marketable securities		7,820
Accounts receivable		13,160
Inventory		11,350
Property and equipment		167,500
Accumulated depreciation		(12,100	)
Total assets	$	202,330
Liabilities and Stockholders Equity
Accounts payable	$	8,930
Current notes payable		3,560
Mortgage payable		4,800
Bonds payable		21,540
Common stock		113,900
Retained earnings		49,600
Total liabilities and stockholders equity	$	202,330

The average number of common stock shares outstanding during Year 3 was 890 shares. Net income for the year was $14,600. 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