The following data are taken from the financial statements of Rosen, Inc. as of the end of the year 2022. The data are in alphabetical order. Accounts payable Accounts receivable Cash Gross profit Income before income taxes $28,000 66,000 24,000 160,000 54,000 Net income Other current liabilities Salaries and wages payable Total assets Total liabilities $48,000 17,000 5,000 250,000 175,000 Additional information: The average common shares outstanding during the year was 40,000. Compute the following: (Round current ratio and earnings per share to 2 decimal places, eg. $2.51.) :1 (a) Current ratio (b) Working capital $ (c) Earnings per share %6 (d) Debts to assets ratio