Information from the December 31, 2016 and December 31, 2017 Balance Sheet and Income Statement of the ABC Company is presented below. From this information compute the ratios for 2017 that are listed: Current Ratio, Gross Profit Ratio, Net Profit Ratio, Return on Assets, Return on Common Stockholders' Equity, Debt to Asset Ratio, Debt to Equity Ratio, times interest earned.

	2017	2016
Current assets	$500,000	$250,000
Property, Plant & Equipment	1,300,000	1,050,000
Long-term investments	200,000	200,000
Intangibles and other assets	1,500,00	1,000,000
Current liabilities	350,000	200,000
Long-term liabilities	1,300,000	1,100,000
Common stock	1,000,000	1,000,000
Retained earnings	1,850,000	1,200,000
Net sales	8,000,000	6,800,000
Cost of goods sold	3.700.000	3,500,000
Other operating expenses	2,800,000	2,500,000
Interest expense	25,000	20,000
Income tax expense	37,500	18,000
Dividends	10,000	5,000