The following items are taken from the financial statements of Blue Spruce Company for the year ending December 31, 2022:

Accounts payable		$ 17,200
Accounts receivable		7,000
Accumulated depreciationequipment		5,000
Bonds payable		17,000
Cash		22,000
Common stock		26,400
Cost of goods sold		27,600
Depreciation expense		5,700
Dividends		5,200
Equipment		40,000
Interest expense		2,000
Patents		5,180
Retained earnings, January 1, 2022		5,700
Salaries and wages expense		5,300
Sales revenue		51,500
Supplies		2,820

Net income: $10, 900

Total assets: $72,000

Total liabilities and owners' equity: $72,000

Compute the following ratios and values. (Note: Blue Spruce's average number of shares outstanding during the year was 5,000.) (Round current ratio to 2 decimal places, e.g. 15.55, debt to assets ratio to 1 decimal places, eg, 15.5% and earnings per share value to 2 decimal places , eg. 15.55.) 1. Current ratio :1 2. Debt to assets ratio % 3. Working capital $ 4. Earnings per share value $