Financial Ratios
Shown Below Are Some Key Figures from the Balance

Financial ratios
Shown below are some key figures from the balance sheets of Minuteman Gas Company for two successive years:
$\begin{array}{|l|r|r|} \hline& \text { December } 31,2010 & \text { December } 31,2009 \\\hline \text { Total assets (of which } 30 \% \text { are current) } & \$ 2,820,000 & \$ 2,220,000 \\\hline \text { Current liabilities } & \$ 336,000 & \$ 372,000 \\\hline \text { Bonds payable (long term) } & \$ 1,080,000 & \$ 840,000 \\\hline \text { Share capital, } \$ 6 \text { par value } & \$ 660,000 & \$ 660,000 \\\hline \text { Retained Earnings } & \$ 828,000 & \$ 480,000\\\hline\end{array}$ Dividends of $96,000 were declared and paid in 2010. Compute the following: $$\begin{array} { | l | l | } \hline \text { Current ratio at end of } 2009 &\quad\quad \\\hline \text { Current ratio at end of } 2010 & \\\hline \text { Working capital at end of } 2009 & \\\hline \text { Working capital at end of } 2010 & \\\hline \text { Debt ratio at end of } 2009 & \\\hline \text { Debt ratio at end of } 2010 & \\\hline \text { Earnings per share for } 2010 & \\\hline\end{array}$$