C

calculate the the following ratios.

(a) Basic earnings per share

(b) Dividend payout ratio

( c ) Free cash flow

( d ) inventory days

( e) Price earnings ratio

( f) Return on common equity

('000) December 31, Accounts receivable Inventory Total assets Total liabilities Preferred shares Common shares Retained earnings Total shareholders' equity Zodiac Inc. 2021 2020 $490 $475 410 404 5,680 5,450 3,314 3,200 500 500 800 800 1,066 950 2,366 2,250 2021 $5,820 3,260 300 Zodiac Inc. ('000s) Revenue Cost of goods sold Income before tax Net income Preferred dividends paid Common dividends paid Cash flow from operating activities Capital expenditures Interest paid was included in financing activities. 210 30 64 360 80 Zodiac Inc., December 31, 2021: Weighted average number of common shares ('000s) Market price per common share 200 $11.50