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

STUART COMPANY Balance sheet
Assets
Cash	$	15,000
Marketable securities		8,100
Accounts receivable		13,400
Inventory		10,900
Property and equipment		167,500
Accumulated depreciation		(12,200	)
Total assets	$	202,700
Liabilities and Stockholders Equity
Accounts payable	$	8,930
Current notes payable		3,040
Mortgage payable		4,250
Bonds payable		21,480
Common stock		113,000
Retained earnings		52,000
Total liabilities and stockholders equity	$	202,700

The average number of common stock shares outstanding during Year 3 was 890 shares. Net income for the year was $14,800. 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