The average number of common stock shares outstanding during Year 3 was 860 shares. Net income for the year was $14,700.

Following is the balance sheet of Munoz Company for Year 3: MUNOZ 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 $ 14,750 8,340 13,100 10,850 170,500 (12,600) $204,940 $ 8,780 4,000 4,800 21,360 114,100 51,900 $204,940 The average number of common stock shares outstanding during Year 3 was 860 shares. Net income for the year was $14,700. 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 f. Debt to equity ratio % %