Additional information: The weighted$-$average common shares outstanding during the year was $50,000.$

$($a$)$ Compute the following values and ratios for $2025.($We provide the results from $2024$ for comparative purposes.$)($Round Current Ratio and Earnings per share to $2$ decimal places, e$.$g$.15\mathrm{.}25$:$1$ or $15\mathrm{.}25$ and Debt to assets ratio to $1$ decimal place, e$.$g$.78\mathrm{.}9\%.$ Enter negative amounts using either a negative sign preceding the number eg$.-45$ or parentheses e$.$g$.(45).)$

$($i$)$ Working capital. $(2024$: $$160,500$

$($ii$)$ Current ratio. $(2024$: $1\mathrm{.}65$:$1)$

$($iii$)$ Debt to assets ratio. $(2024$:$31\%)$

$($iv$)$ Earnings per share. $(2024$:$$3\mathrm{.}15)$