The following data was taken from the financial records of Rock Corporation for the year 2019 at December 31.

Accounts Payable	160,000
Accounts Receivable	200,000
Building	400,000
Accumulated Depreciation-Building	320,000
Cash	175,000
Common Stock ($3 Par Value)	600,000
Common Stock Additional Paid-In Capital	100,000
Current Portion of Long-Term Debt	20,000
Equipment	60,000
Accumulated Depreciation-Equipment	40,000
Marketable Securities	125,000
Merchandise Inventory	90,000
Mortgage Payable	50,000
Notes Payable	25,000
Notes Payable (due in 2022)	75,000
Notes Receivable	15,000
Notes Receivable (due in 2022)	20,000
Prepaid Insurance	20,000
Salaries Payable	3,000
Supplies	8,000
Taxes Payable	14,000
Unearned Revenue	6,000

Net Income 2019 was $820,000

Instructions:

Calculate Working Capital, the Current Ratio, the Quick Ratio, and Earnings Per Share.

Hint: Eliminate any accounts that are noteither a Current Asset or Liability before working.