Given the following Balance Sheet find:

1) Debt/Equity Ratio

2) Currnt Ratio

3) Quick Ratio

4) Working Capital

Balance Sheet

ASSETS

December 31, 2009

Cash $20,900,000

Marketable Securities $117,000,000

Accounts Receivable $33,000,000

Less: Allowance for Bad Debts $(880,000)

Net Accounts Receivable $32,120,000

Inventory Raw Materials $2,000,000

Work-in-process $1,000,000

Finished Goods $5,000,000

Inventory Purchased for Resale $24,000,000

Total Inventory $32,000,000

Plant, Property and Equipment $6,700,000

Less: Accumulated Depreciation $(320,000)

Net Plant, Property and Equipment $6,380,000

Prepaid Expenses $200,000

Goodwill and Other Purchased Intangibles $28,000,000

Less: Amortization $(700,000)

Net Goodwill and Other Purchased Intangibles $27,300,000

Total Assets $235,900,000

LIABILITIES AND OWNERS' EQUITY

Accounts Payable $22,000,000

Accrued Advertising $11,800,000

Other Liabilities and Accrued Expense $1,400,000

Current Portion of Long-Term Debt $2,300,000

Long Term Debt $57,400,000

Preferred Stock, $100 par value per share, 100,000 authorized, 0 shares issued and outstanding $0

Common Stock, $1 par value per share, 250,000,000 shares authorized, 13,000,000 shares issued, 12,900,000 outstanding $13,000,000

Additional Paid-in-Capital in excess of par value, Common Stock $117,000,000

Treasury Stock $(1,000,000)

Retained Earnings (less Cash Dividends Paid) $12,000,000

$11,000,000

Total Liabilities and Owner's Equity $235,900,000