17. In the fiscal year ending December 31, 2023, Baghdad Soft Drinks Company, a leading beverage manufacturer in Iraq, disclosed the following financial data:

• Total Assets: IQD 50,000,000
• Current Liabilities: IQD 10,000,000
• Shareholders' Equity: IQD 30,000,000
• Net Income: IQD 5,000,000

Calculate: a) Baghdad Soft Drinks Company's current ratio. b) Debt-to-equity ratio. c) Return on equity. d) Earnings per share (assuming 1,000,000 outstanding shares).