Additional information: Net cash provided by operating activities for 2022 was $190,200. Cash used for capital expenditures was $91,000. Cash used for dividends was $30,200. The weighted average number of common shares outstanding during the year was 50,000. 

 Calculate the following values and ratios for 2022. (We provide the 2021 results for comparison purposes.) 

(i) Working capital. (2021: $160,500)

 (ii) Current ratio. (2021: 1.65:1)

(iii) Free cash flow. (2021: $48, 700)

 (iv) Debt to assets ratio. (2021: 31%) 

(v) Earnings per share. (2021: $3.15) 

Additional information:

 Net cash provided by operating activities for 2022 was $190,200. Cash used for capital expenditures was $91,000. Cash used for dividends was $30,200. The weighted average number of common shares outstanding during the year was 50,000.

The following are financial statements of the Oriole Company.

Oropendola company Income statement For the year ended December 31, 2022
net sales		$2,229,500
cost of goods sold		1,015,000
Selling and administrative expenses		910,000
Interest expenses		78,000
Income from tax expenses		66,500
Net Income		$ 160,000

Oriole Company Balance Sheet December 31, 2022
Assets
Current assets
Money		$ 61,500
debt investments		89,000
Accounts receivable (net)		169,100
Inventory		226,400
Total current assets		546,000
Plant assets (net)		575,000
total assets		$ 1,121,000
Liabilities and Equity
current liabilities
Accounts payable		$ 150,000
Income taxes payable		32,000
Total current liabilities		182,000
Obligations with the public		249,585
Full responsibility		431,585
stockholders' equity
Common actions		358,000
Retained earnings		331,415
Equity of total shareholders		689,415
Total liabilities and stockholders' equity		$1,121,000