What effect will the restructuring costs have on HRP’s 2012, current and quick ratios.

Case Two: Restructuring Charges – Requirements
Accounting
Based on the information provided in this case and using the information provided in The FASB Accounting Standards Codification and including SFAS 146, please provide the appropriate summary journal entries and note disclosure for the implementation year (2012) and the following year (2013) when HRP’s charges are realized. Using information from the FASB Accounting Standards Codification, please include your rationale for reporting to both the appropriate accounts and their amounts.
Financial Statement Analysis
What effect will the restructuring costs have on HRP’s 2012, current and quick ratios. What effect will it have on ROA?
Using a the discounted value of the company’s earnings and assuming a cost of capital (discount rate) of 10%, what is your end of year 2012 estimate of the value of the company today under each of the following valuation methods (since this analysis assumes that the firm will continue as a going concern for the foreseeable future you may ignore the effect of book value on your estimate):
(1). The 2012 restructuring charge is treated as a one time (non-recurring) expense;
(2). The restructuring charge is ignored;
(3). Twenty percent of the employee severance packages would have occurred without the restructuring initiative and are in fact recurring operating expenses.
Please provide a written explanation for the differences in value.