All sales were on account. Net cash provided by operating activities for 2014 was $248,240. Capital expenditures were $135,270, and cash dividends were $59,056. Compute the following ratios for 2014.(Round all answers to 2 decimal places, e.g. 1.83 or 12.61%.)

(a)	Earnings per share	$
(b)	Return on common stockholders? equity		%
(c)	Return on assets		%
(d)	Current ratio		:1
(e)	Accounts receivable turnover		times
(f)	Average collection period		days
(g)	Inventory turnover		times
(h)	Days in inventory		days
(i)	Times interest earned		times
(j)	Asset turnover		times
(k)	Debt to assets		%
(l)	Current cash debt coverage		times
(m)	Cash debt coverage		times
(n)	Free cash flow	$

Problem 13-2A The comparative statements of Osborne Company are presented here. OSBORNE COMPANY Income Statements For the Years Ended December 31 2014 Net sales Cost of goods sold Gross profit Selling and administrative expenses Income from operations 2013 $1,899,164 1,067,164 832,000 508,624 323,376 $1,759,124 1,014,624 744,500 487,624 256,876 23,160 300,216 93,160 21,160 235,716 74,160 $ 207,056 $ 161,556 Other expenses and losses Interest expense Income before income taxes Income tax expense Net income OSBORNE COMPANY Balance Sheets December 31 Assets 2014 2013 Current assets Cash Debt investments (short-term) Accounts receivable Inventory Total current assets Plant assets (net) Total assets $ 60,100 74,000 126,424 127,160 387,684 661,882 $1,049,566 $ 64,200 50,000 111,424 116,660 342,284 533,182 $875,466 $ 168,624 44,660 213,284 232,882 446,166 $154,024 43,160 197,184 212,882 410,066 290,000 313,400 603,400 $1,049,566 300,000 165,400 465,400 $875,466 Liabilities and Stockholders' Equity Current liabilities Accounts payable Income taxes payable Total current liabilities Bonds payable Total liabilities Stockholders' equity Common stock ($5 par) Retained earnings Total stockholders' equity Total liabilities and stockholders' equity All sales were on account. Net cash provided by operating activities for 2014 was $248,240. Capital expenditures were $135,270, and cash dividends were $59,056. Compute the following ratios for 2014. (Round all answers to 2 decimal places, e.g. 1.83 or 12.61%.) (a) Earnings per share $ (b) Return on common stockholders' equity % (c) Return on assets % (d) Current ratio :1 (e) Accounts receivable turnover times (f) Average collection period days (g) Inventory turnover times (h) Days in inventory days (i) Times interest earned times (j) Asset turnover times (k) Debt to assets % (l) Current cash debt coverage times (m) Cash debt coverage (n) Free cash flow times $