The following information is available for Guess Company: Sales $189,400 Gross profit $106,400 Net income $25,800 Total current assets $32,400 Total current liabilities $34,400 Total stockholders’ equity, last year $19,200 Total stockholders’ equity, current year $26,800 Required: Compute the following ratios: A) Current ratio B) Gross profit rate C) Return on sales D) Return on stockholders’ equity