The following data are taken from the financial statements of Sandhill Co. as of the end of the year 2022. The data are in alphabetical order. $54,280 Accounts payable Accounts receivable Cash $35,000 74,000 Net income Other current liabilities Salaries and wages payable Total assets Total liabilities 16,300 5,700 25,180 260,000 Gross profit Income before income taxes 165,000 60,100 171,600 Additional information: The average common shares outstanding during the year was 46,000. Compute the following: (Round current ratio and earnings per share to 2 decimal places, e.g. $2.51.) (a) Current ratio :1 (b) Working capital $ (c) Earnings per share $ (d) Debts to assets ratio %