All sales were on account. Net cash provided by operating activities for $2022$ was $$223,000.$ Capital expenditures were $$137,000,$ and cash dividends were $$58,800.$

Compute the following ratios for $2022.($Round earnings per share, current ratio and asset turnover to $2$ decimal places, e$.$g$.1\mathrm{.}83.$ Round return on common stockholders' equity, return on assets, accounts receivable turnover, average collection period, inventory turnover, days in inventory, times interest earned and debt to assets ratio to $1$ decimal places, e$.$g$.1\mathrm{.}8$ or $1\mathrm{.}8\%.$ Use $365$ days for calculation.$)$

$($a$)$ Earnings per share

$($b$)$ Return on common stockholders' equity

$($c$)$ Return on assets

$($d$)$ Current ratio

$($e$)$ Accounts receivable turnover

$($f$)$ Average collection period

$($g$)$ Inventory turnover

$($h$)$ Days in inventory

$($i$)$ Times interest earned

$($j$)$ Asset turnover

$($k$)$ Debt to assets ratio

$($I$)$ Free cash flow