Financial ratios
Shown below are some key figures from the balance sheets of Minuteman Gas Company for two successive years: 
Dividends of $96,000 were declared and paid in 2015.Compute the following:
Current ratio at end of 2014.
Current ratio at end of 2015.
Working capital at end of 2014.
Working capital at end of 2015.
Debt ratio at end of 2014.
Debt ratio at end of 2015.
Earnings per share for 2015.
Definitions:
High Wages
Refers to compensation levels that are significantly above the average for a job or industry, typically in response to skill shortages, high demand, or exceptional performance.
High Productivity
The state of achieving a significant amount of output per unit of input, enhancing efficiency and effectiveness in production or work.
High Earnings
Refers to income levels that are significantly above the average or median for a given demographic or region.
Economic Progress
The overall growth and development of an economy, often marked by an increase in wealth, improvements in the standard of living, and technological advancement.
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