The balance sheet for Vernon Corporation follows:

Current assets	$	246,000
Long-term assets (net)		761,000
Total assets	$	1,007,000
Current liabilities	$	155,000
Long-term liabilities		457,000
Total liabilities		612,000
Common stock and retained earnings		395,000
Total liabilities and stockholders equity	$	1,007,000

Required

Compute the following. (Round "Ratios" to 1 decimal place.)

Working capital
Current ratio
Debt to assets ratio		%
Debt to equity ratio

Following is the balance sheet of Adams Company for 2018:

ADAMS COMPANY Balance sheet
Assets
Cash	$	14,800
Marketable securities		7,540
Accounts receivable		13,340
Inventory		11,300
Property and equipment		167,000
Accumulated depreciation		(12,700	)
Total assets	$	201,280
Liabilities and Stockholders Equity
Accounts payable	$	8,060
Current notes payable		3,920
Mortgage payable		4,250
Bonds payable		21,900
Common stock		113,700
Retained earnings		49,450
Total liabilities and stockholders equity	$	201,280

The average number of common stock shares outstanding during 2018 was 880 shares. Net income for the year was $14,900.

Required

Compute each of the following: (Round your answers to 2 decimal places.)

a.	Current ratio
b.	Earnings per share		per share
c.	Quick (acid-test) ratio
d.	Return on investment		%
e.	Return on equity		%
f.	Debt to equity ratio		%