Shown below are some key figures from the statements of financial position $($balance sheets$)$ of Minuteman Gas Company for two successive years:

December $31,$ Year $2$ December $31,$ Year $1$

Total assets $($of which $30\%$ are current$)$ $ $2,820,000$ $ $2,220,000$

Current liabilities $ $336,000$ $ $372,000$

Bonds payable $($long term$)$ $ $1,080,000$ $ $840,000$

Capital stock, $$6$ par value $ $660,000$ $ $660,000$

Retained Earnings $ $828,000$ $ $480,000$

Dividends of $$96,000$ were declared and paid in Year $2.$

Required:

Compute the following:

$($A$)$ Current ratio at end of Year $1.$

$($B$)$ Current ratio at end of Year $2.$

$($C$)$ Working capital at end of Year $1.$

$($D$)$ Working capital at end of Year $2.$

$($E$)$ Debt ratio at end of Year $1.$

$($F$)$ Debt ratio at end of Year $2.$

$($G$)$ Earnings per share for Year $2.$