The following data are taken from the financial statements of Rosen, Inc. as of the end of the year 2015.

Accounts payable $ 28,000

Accounts receivable $ 66,000

Cash $ 24,000

Net Income $ 48,000

Other current liabilities $ 17,000

Wages payable $ 5,000

Total Assets $250,000

Total Liabilities $175,000

Additional information: The average common shares outstanding during the year was 40,000.

Compute the following:

Current Ratio

Working Capital

Earnings per Share

Debt to Assets Ratio