ROONEY COMPANY Balance sheet Assets Cash Marketable securities Accounts receivable Inventory Property and equipment Accumulated depreciation Total assets Liabilities and Stockholders' Equity Accounts payable Current notes payable Mortgage payable Bonds payable Common stock Retained earnings Total liabilities and stockholders' equity $ 15,200 8,340 13,040 11,000 170,500 (12,600) $205,489 $ 8,660 3,880 4,400 21,720 114,200 52,620 $285,488 The average number of common stock shares outstanding during Year 3 was 890 shares. Net Income for the year was $14,500 Required Compute each of the following: (Round your answer to 2 decimal places. For percentages, 0.2345 should be entered as 23.45.) per share a. Current ratio b. Earnings per share c. Quick (acid-test) ratio d. Return on investment e. Return on equity 1. Debt to equity ratio % %