1. Calculate the cash dividend per share for 2020 and the dividend yield based on the market price calculated in part e
2. Calculate the dividend payout ratio for 2020.
3. Assume that accounts receivable at December 31, 2020, totaled $317 million. Calculate the number of days' sales in receivables at that date.
4. Calculate Wiper's debt ratio and debt/equity ratio at December 31, 2020 and 2019.
5. Calculate the times interest earned ratio for 2020 and 2019.

Presented here are summarized data from the balance sheets and income statements of Wiper Inc.: 2018 WIPER INC. Condensed Balance Sheets December 31, 2020, 2019, 2018 (in millions) 2020 Current assets $ 734 Other assets 2,421 Total assets $3. 155 Current liabilities S585 Long-term liabilities 1,555 Stockholders' equity 1,015 Total liabilities and stockholders' equity $3,155 2019 $ 959 1,928 $2,887 $ 813 1, 727 $2.540 2019 WIPER INC. Selected Income Statement and Other Data For the year Ended December 31, 2020 and 2019 (in millions) 2020 Income statement data: $3,058 Operating income Interest expense 92 Net income Other data: Average number of common shares outstanding 42.1 Total dividends paid $ 58.0 304 $2,921 318 73 215 210 47.5 $ 53.1