The following data are taken from the financial statements of Jay Inc. The average number of shares of common stock outstanding for the year was 5,000. The following data are provided: Net income $ 25,800 Total assets $ 244,000 Gross profit 124,000 Total stockholders' equity 135,000 Accounts payable 15,000 Net sales 295,000 Accounts receivable 22,000 Other current liabilities 12,000 Cash 43,000 Salaries and wages payable 4,000 Required: Compute the following: 1. Working capital 2. Current ratio 3. Debt to assets ratio 4. Earnings per share 5. Profit margin