3-a. Compute the earnings per share for the current and previous years. Note: Round your answers to 2 decimal places. 3-b. Are the current-year results better, or worse, than those for the previous year? 4-a. Stockholders' equity totaled $110,000 at the beginning of the prevlous year. Compute the return on equity (ROE) ratios for the current and previous yeors. Note: Round percentage values to 1 decimal place. 4-b. Are the current-year results better, or worse, than those for the previous year? 5-a. Net property and equipment totaled $120,000 at the beginning of the previous year. Compute the fixed asset turnover ratios for the current and previous years. Note: Round your answers to 2 decimal places. 5-b. Are the current-year results better, or worse, than those for the previous year? Income statement Current Year Previous Year Salen Revenua Cost of Goods sold Gross Profit Operating Expenses Interest Expense Income before Income Tax Expense Income Tax Expense (308) Net Income Balance sheet Cash Accounts Recoivable, Net Inventory Property and Equipment, Net Total Assets Accounts Payable Income Tax Payable Notea Payable (long-term) Total Liabilities Common stock (par \$10) Retained Earnings Total Liabilities and Stockholdera' Equity \begin{tabular}{rr} $160,000 & $139,000 \\ 72,000 & 68,000 \\ 88,000 & 71,000 \\ 46,000 & 41,000 \\ 5,000 & 5,000 \\ \hline 37,000 & 25,000 \\ 11,100 & 7,500 \\ \hline$25,900 & $17,500 \\ \hline$82,550 & $28,000 \\ 27,000 & 22,000 \\ 35,000 & 48,000 \\ 105,000 & 115,000 \\ \hline$24,550 & $213,000 \\ \hline$52,000 & $34,000 \\ 1,250 & 1,000 \\ 50,000 & 50,000 \\ \hline 103,250 & 85,000 \\ 96,000 & 96,000 \\ 50,300 & 32,000 \\ \hline 249,550 & $213,000 \\ \hline$2 \end{tabular}