The financial statements of Carla Vista Inc. are presented here: CARLA VISTA INC. Income Statement Year Ended December 31, 2021 Service revenue $2,171,500 Expenses Operating expenses $1,885,500 Interest expense 95,000 1,980,500 Income before income tax 191,000 Income tax expense 40,000 Net income $151,000 CARLA VISTA INC. Statement of Financial Position December 31, 2021 Assets Current assets Cash $62,100 Trading investments 51,000 Accounts receivable 263,800 Supplies 25,000 Property, plant, and equipment Total assets $401,900 591,300 $993,200 $136,500 Liabilities and Shareholders' Equity Current liabilities Accounts payable $89,000 Income tax payable 20,000 Current portion of mortgage payable 27,500 Mortgage payable Total liabilities Shareholders' equity Common shares 272,630 Retained earnings 321,070 Total liabilities and shareholders' equity 263,000 399,500 593,700 $993,200 Additional information: 1. 2. Income available to common shareholders was $151,000. The weighted average number of common shares was 30,000. The share price at December 31 was $35.00. 3. Calculate the following values and ratios for 2021. We provide the results for 2020 for comparative purposes. (Round current ratio, debt to total assets, and price-earnings ratio to 1 decimal place, e.g., 5.2, 5.2%. Round basic earnings per share to 2 decimal places, e.g. 5.20.) 1. 2. 3. Working capital (2020: $260,500) Current ratio (2020: 1.6:1) Debt to total assets (2020: 31.5%) Basic earnings per share (2020: $3.15) Price-earnings ratio (2020: 7.5 times) 4. 5. 1. Working capital $ 2. Current ratio :1 3. Debt to total assets % Basic earnings per share $ 5. Price-earnings ratio times