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, considering its current liabilities and assets. b) Debt-to-equity ratio, taking into account the shareholders' equity. c) Return on equity, based on the net income and shareholders' equity. d) Earnings per share (given 5,000,000 shares authorized and 1,000,000 shares outstanding).