Comparative financial statement data for Pronghorn Corp and Riverbed Corp, two competitors, appear below. All balance sheet data are as of December 31, 2017.

		Pronghorn Corp		Riverbed Corp
		2017		2017
Net sales		$2,160,000		$744,000
Cost of goods sold		1,410,000		408,000
Operating expenses		339,600		117,600
Interest expense		10,800		4,560
Income tax expense		102,000		43,200
Current assets		448,900		191,936
Plant assets (net)		638,400		167,674
Current liabilities		79,590		40,459
Long-term liabilities		130,200		48,821
Net cash provided by operating activities		165,600		43,200
Capital expenditures		108,000		24,000
Dividends paid on common stock		43,200		18,000
Weighted-average number of shares outstanding		80,000		50,000

(a) Compute the net income and earnings per share for each company for 2017. (Round Earnings per share to 2 decimal places, e.g. $2.78.)

		Net Income		Earnings per share
Pronghorn Corp		$		$
Riverbed Corp		$		$

(b) Compute working capital and the current ratios for each company for 2017. (Round current ratio to 1 decimal place, e.g. 0.7 : 1.)

		Working Capital		Current Ratios
Pronghorn Corp		$			:1
Riverbed Corp		$			:1

(c) Compute the debt to assets ratio and the free cash flow for each company for 2017. (Round debt to assets to 1 decimal place, e.g. 78.9%. Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

		Debt to Assets		Free Cash Flow
Pronghorn Corp		%		$
Riverbed Corp		%		$