The following items are taken from the financial statements of Sandhill Co. for 2022:

Accounts payable		$10,000
Accounts receivable		12,500
Accumulated depreciationequipment		37,400
Advertising expense		21,300
Cash		13,800
Common stock		95,000
Depreciation expense		11,000
Dividends		14,300
Equipment		250,000
Insurance expense		3,900
Notes payable		89,500
Prepaid insurance		6,800
Rent expense		15,100
Retained earnings (beginning)		18,400
Salaries and wages expense		33,500
Salaries and wages payable		2,500
Service revenue		140,000
Supplies		4,900
Supplies expense		5,700

Can you explain ( Net Income, Retained Earnings , Current ratio , Debt to assets ratio , Earning per share ( outstanding was 10,000) )