GIBSON COMPANY Balance sheet Assets Cash Marketable securities Accounts receivable Inventory Property and equipment Accumulated depreciation Total assets Liabilities and Stockholders' Equity Accounts payable Current notes payable Mortgage payable Bonds payable Common stock Retained earnings Total liabilities and stockholders' equity $ 14,650 8, 420 12,740 11,150 171,500 (12,200) $206,260 $ 8,750 3,880 4,900 21,360 113,500 53,870 $206,260 The average number of common stock shares outstanding during 2018 was 860 shares. Net income for the year was $14,700. Required Compute each of the following: (Round your answers to 2 decimal places.) per share a. Current ratio b. Earnings per share C. Quick (acid-test) ratio d. Return on investment e. Return on equity Debt to equity ratio