18.2 The comparative statements of Wahlberg Company are presented here.| \begin{tabular}{lrrr} \hline \multicolumn{3}{c}{\begin{tabular}{c} Wahlberg Company \\ Balance Sheets \\ December 31 \end{tabular}} & \\ & 2022 & 2021 \\ \cline { 2 - 2 } Assets & & \\ Current assets & $60,100 & $64,200 \\ Cash & 74,000 & 50,000 \\ Debt investments (short-term) & 117,800 & 102,800 \\ Accounts receivable (net) & 126,000 & 115,500 \\ Inventory & 377,900 & 332,500 \\ Total current assets & 649,000 & 520,300 \\ Plant assets (net) & $1,026,900 & $852,800 \\ Total assets & & \\ Liabilities and Stockholders' Equity & & \\ Current liabilities & $160,000 & $145,400 \\ Accounts payable & 43,500 & 42,000 \\ Income taxes payable & 203,500 & 187,400 \\ Total current liabilities & 220,000 & 200,000 \\ Bonds payable & 423,500 & 387,400 \end{tabular} All sales were on credit. Net cash provided by operating activities for 2022 was $220,000. Capital expenditures were $136,000, and cash dividends paid were $70,000. Instructions Compute the following ratios for 2022 . 1. Earnings per share. 2. Return on common stockholders' equity. 3. Return on assets. 4. Current ratio. 5. Accounts receivable turnover. 6. Average collection period. 7. Inventory turnover. 8. Days in inventory. 9. Times interest earned. 10. Asset turnover. 11. Debt to assets ratio. 12. Free cash flow. Perform ratio analysis, and discuss changes in financial position and operating results