Presented here are summarized data from the balance sheets and income statements of Wiper Inc.: WIPER INC. Condensed Balance Sheets December 31, 2020, 2019, 2018 (in millions) 2020 Current assets 683 Other assets 2,416 Total assets $3,099 Current liabilities 576 Long-term liabilities 1,513 Stockholders' equity 1,010 Total liabilities and stockholders' equity $3,099 2019 915 1,923 $2,838 806 1,003 1,029 $2,838 2018 763 1,722 $2,485 713 851 921 $2,485 2019 WIPER INC. Selected Income Statement and Other Data For the year Ended December 31, 2020 and 2019 (in millions) 2020 Income statement data: Sales $3,053 Operating income 299 Interest expense 87 Net income 200 Other data: Average number of common shares outstanding 41.6 Total dividends paid $ 53.0 $2,916 313 68 195 47.0 $ 52.6 Required: a. Calculate return on investment, based on net income and average total assets, for 2020 and 2019. b. Calculate return on equity for 2020 and 2019. C. Calculate working capital and the current ratio for each of the past three years. d. Calculate earnings per share for 2020 and 2019