Below is a simplified balance sheet for Summerside Inc. (Summerside): Summerside Inc. Balance Sheet As at December 31, 2017 Liabilities and shareholders' equity Assets $2,250,000 $1,750,000 Current assets Current liabilities Non-current assets 6,250,000 Non-current liabilities 2,500,000 Shareholders' equity 4,250,000 $8,500,000 $8,500,000 Total assets Total liabilities and shareholders' equity Calculate the following on December 31, 2017 using Summerside's balance sheet and a net income of $450,000 1 working capital 2. Return on Assets Return on Equity 3. ((hint: if you are not given enough information to calculate an average use the account balance)