The 2013 and 2014 Balance Sheets for Ottoman Manufacturing Company

The 2013 and 2014 balance sheets for Ottoman Manufacturing Company appear below along with selected financial information:
$$\begin{array}{lrr}& \underline{2013} & \underline{2014} \\\text{Current Assets} \\\text{~~Cash} & \$ 16,000 & \$ 15,000 \\\text{~~Accounts Receivable, net} & 20,000 & 19,000 \\\text{~~Inventory} & \underline{30,000} & \underline{28,000} \\\text{Total Current Assets} & 66,000 & 62,000 \\\text{Plant \& Equipment, net} & \underline{60,000} & \underline{40,000} \\\text{Total Assets} & \underline{\underline{126,000}} & \underline{\underline{102,000}} \\\\\text{Current Liabilities} & 20,000 & 12,000 \\\text{Noncurrent Liabilities} & \underline{60,000} & \underline{58,000} \\\text{Total Liabilities} & 80,000 & 70,000 \\\text{Total Stockholders' Equity} & \underline{46,000} & \underline{32,000} \\\text{Total Liabilities and Stockholders' Equity} & \underline{\underline{\$126,000}} & \underline{\underline{\$102,000}} \\\\\text{Net credit sales} & \$120,000 & \$110,000 \\\text{Net income} & \$26,000 & \$12,000 \\\text{Number of shares outstanding} & 1,000 & 1,000 \\\text{Preferred dividends paid} & -0- & \$3,000 \\\end{array}$$
a.Calculate the acid-test ratio for 2014.
b.Calculate the working capital for 2014.
c.Calculate earnings per share for 2014.