The following data are taken from the financial statements of Sunland Company as of the alphabetical order. Accounts payable $31,000 Net income $51,750 Accounts receivable 64,000 Other current liabilities 16,000 Cash 25,420 Salaries and wages payable 5,600 Gross profit 166,000 Total assets 290,000 Income before income taxes 55,400 Total liabilities 185,600 Additional information: The average common shares outstanding during the year was 45 Compute the following: (Round current ratio and earnings per share to 2 decimal places, e.g. (a) Current ratio (b) Working capital (c) Earnings per share $ (d) Debts to assets ratio :1 %