Konatar Corporation makes mean looking mugs . They reported on its year - the following : Cash $ 75,000 , Inventory $ 150.000 , Land $ 100,000 , Accounts Receivable $ 50,000 and Marketable Securities $ 25,000 . Konatar Corp had current liabilities of $ 80,000 , Bonds payable due in 3 years of $ 100,000 , Capital stock , $ 5 par value $ 100,000 and Retained earnings of $ 120,000 , up from $ 75,000 in 2019. Total liabilities and stockholders ' equity totaled $ 400,000 . Kristina , the President announced the company declared and paid $ 16,000 of dividends . Compute the current ratio , the debt ratio and the earnings per share