(a) Earnings per share $3.2 (b) Return on common stockholders' equity Return on assets (d) Current ratio (e) Accounts receivable turnover times (1) Average collection period days (g) Inventory turnover times (h) Days in inventory days (i) Times interest earned times 6) Asset turnover times (k) Debt to assets ratio (1) Free cash flow 720228 2019 $64,400 49,300 102,900 115,300 331,900 517,100 $849,000 Wahlberg Company Balance Sheets December 31 Assets 2020 Current assets Cash $59,200 Debt investments (short-term) 69,000 Accounts receivable 117,200 Inventory 122,500 Total current assets 367,900 Plant assets (net) 600,800 Total assets $968,700 Liabilities and Stockholders' Equity Current liabilities Accounts payable $160,500 Income taxes payable 42,200 Total current liabilities 202,700 Bonds payable 220,000 Total liabilities 422,700 Stockholders' equity Common stock ($5 par) 278,000 Retained earnings 268,000 Total stockholders' equity 546,000 Total liabilities and stockholders' equity $968,700 $144,700 42,600 187,300 200,000 387,300 297,400 164,300 461,700 $849,000 All sales were on account. Net cash provided by operating activities for 2020 was $228,000. Capital expenditures were $144,000, and cash dividends were $80,428. The comparative statements of Wahlberg Company are presented here. Wahlberg Company Income Statement For the Years Ended December 31 2020 2019 $1,750,100 976,000 $1,814,500 1,012,800 801,700 517,800 283,900 774,100 478,400 295,700 Net sales Cost of goods sold Gross profit Selling and administrative expenses Income from operations Other expenses and losses Interest expense Income before income taxes Income tax expense Net income 18,400 265,500 81,372 $ 184,128 13,400 282,300 76,500 $ 205,800