I'm struggling to get the second requirements

Financial statement data of Greatland Engineering include the following items: (Click the icon to view the financial statement data.) Read the requirements. Requirement 1. Calculate Greatland's current ratio, debt ratio, and earnings per share. Round all ratios to two decimal places. Start by determining the formula for each ratio, beginning with the current ratio, followed by the debt ratio, and then earnings per share. Current assets Current liabilities Current ratio Total liabilities Total assets Debt ratio ( Net income Preferred dividends )/ Common shares outstanding = Earnings per share Now compute Greatland's current ratio, debt ratio, and earnings per share. (Round all ratios to two decimal places.) Current ratio Debt ratio Earnings per share $ 2.15 1.60 0.57 Requirement 2. Calculate the three ratios after evaluating the effect of each transaction that follows. Consider each transaction separately. (Round all ratios to two decimal places.) Current ratio Debt ratio Earnings per share a. 1.47 - X Data Table Requirements Cash $ $ 107,000 Short-term investments Accounts receivable, net 26,000 Accounts payable 36,000 Accrued liabilities 85,000 Long-term notes payable 147,000 Other long-term liabilities 6,000 Net income 677,000 Number of common 49,000 shares outstanding 32,000 163,000 34,000 99,000 Inventories 1. Calculate Greatland's current ratio, debt ratio, and earnings per share. Round all ratios to two decimal places. 2. Calculate the three ratios after evaluating the effect of each transaction that follows. Consider each transaction separately. a. Borrowed $105,000 on a long-term note payable b. On January 1, Issued 40,000 shares of common stock, receiving cash of $360,000 c. Paid off short-term notes payable, $28,000 d. Purchased $43,000 of merchandise on account, debiting Inventory e. Received cash on account, $17,000 Prepaid expenses Total assets Short-term notes payable 46,000 Print Done Print Done