The financial statements of Cullumber Inc. are presented here: CULLUMBER INC. Statement of Financial Position December 31, 2021 Assets Current assets \begin{tabular}{lrr} Cash & $58,100 & \\ Trading investments & 51,000 & \\ Accounts receivable & 261,800 & \\ Supplies & 27,000 & $397,900 \\ \cline { 2 - 2 } Property, plant, and equipment & & 576,300 \\ \hline Total assets & & $974,200 \\ \hline \hline \end{tabular} Liabilities and Shareholders' Equity Current liabilities Accountspayable$83,000 Incometaxpayable20,000 Currentportionofmortgagepayable$35,500$138,500 Mortgage payable Total liabilities 398,500260,000 Shareholders' equity Commonshares285,630 \begin{tabular}{llll} Retained earnings & 290,070 & & 575,700 \\ \cline { 4 - 4 } Total liabilities and shareholders' equity & & & $974,200 \\ \hline \hline \end{tabular} Additional information: 1. Income available to common shareholders was $161,000. 2. The weighted average number of common shares was 40,000. 3. The share price at December 31 was $35.00. 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. Working capital (2020:$260,500) 2. Current ratio (2020: 1.6:1.0) 3. Debt to total assets (2020: 31.5%) 4. Basic earnings per share (2020: $3.15) 5. Price-earnings ratio (2020: 7.5 times)