The following accounts are taken from the financial statements of Rosen, Inc., as of the end of the year 2010. The accounts are in alphabetical order. Accounts payable $28,000 Net income $48,000 Accounts receivable 66,000 other current liabilities 17,000 cash 54,000 total assets 250,000 gross profit 160,000 total liabilities 200,000 income before taxes 54,000 wages payable 5,000 Additional information: The average common shares outstanding during the year was 40,000. Instructions: Compute the following: Current ratio Working capital Earnings per share Debt to total assets ratio