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 28000 Net Income 48000 Accounts Receivable 66000 Other Current Liabilities 17000 Cash 54000 Total Assets 250000 Gross profit 160000 Total Liabilities 200000 Income Before Taxes 54000 Wages Payable 5000 Additional information: The average common shares outstanding during the year was 40,000. Instructions Compute the following: (a) Current ratio (b) Working capital (c) Earnings per share (d) Debt to total assets ratio