4' Perform ratio analysis. Compute earnings per share for [1) the separate nancial statements of Parent, lnc' prepared in #1 and (2} the consolidated nancial statements contained in the proforma consolidation worksheet prepared in #3. Also, calculate current ratio and return on average stockholders' equity for the separate company {parent} and consolidated nancial statements. 5' Write a memorandum to Ms. Franklin summarizing the results of your analysis, including a summary of the nancial ratios you computed and your recommendation. Attach copies of both sets of proforma nancial statements of Parent, Inc. and the pro forma consolidation worksheet