Student D is conducting a ratio analysis for Company Delta using the following financial data:

• Current Assets: $200,000
• Current Liabilities: $100,000
• Total Assets: $500,000
• Total Liabilities: $300,000
• Net Income: $50,000
• Earnings per Share (EPS): $2.50 Calculate the current ratio, debt-to-equity ratio, return on assets (ROA), and return on equity (ROE) for Company Delta and interpret the results.