Comparative financial statements for The Cullumber Company Ltd. are shown below.

THE CULLUMBER COMPANY LTD. Income Statement Year Ended December 31
		2021		2020
Net sales		$1,779,530		$1,819,610
Cost of goods sold		1,091,290		1,028,920
Gross profit		688,240		790,690
Operating expenses		521,960		422,530
Profit from operations		166,280		368,160
Interest expense		25,650		18,630
Profit before income tax		140,630		349,530
Income tax expense		42,189		104,859
Profit		$98,441		$244,671

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Comparative financial statements for The Cullumber Company Ltd. are shown below.

THE CULLUMBER COMPANY LTD. Income Statement Year Ended December 31
		2021		2020
Net sales		$1,779,530		$1,819,610
Cost of goods sold		1,091,290		1,028,920
Gross profit		688,240		790,690
Operating expenses		521,960		422,530
Profit from operations		166,280		368,160
Interest expense		25,650		18,630
Profit before income tax		140,630		349,530
Income tax expense		42,189		104,859
Profit		$98,441		$244,671

THE CULLUMBER COMPANY LTD. Balance Sheet December 31
Assets		2021		2020
Current assets
Cash		$112,631		$67,485
Accounts receivable		102,723		112,506
Inventory		141,460		123,690
Total current assets		356,814		303,681
Property, plant, and equipment		451,990		530,838
Total assets		$808,804		$834,519
Liabilities and Shareholders Equity
Current liabilities
Accounts payable		$147,370		$127,596
Income tax payable		43,310		37,860
Current portion of mortgage payable		10,610		19,920
Total current liabilities		201,290		185,376
Mortgage payable		95,460		193,100
Total liabilities		296,750		378,476
Shareholders equity
Common shares (50,190 issued in 2021; 54,330 in 2020)		150,570		162,990
Retained earnings		361,484		293,053
Total shareholders equity		512,054		456,043
Total liabilities and shareholders equity		$808,804		$834,519

Additional information:

1.		All sales were on account.
2.		The allowance for doubtful accounts was $5,412 in 2021 and $5,087 in 2020.
3.		On July 1, 2021, 4,140 shares were reacquired for $9 per share and cancelled.
4.		In 2021, $5,170 of dividends were paid to the common shareholders.
5.		Cash provided by operating activities was $332,125.
6.		Cash used by investing activities was $153,228.

Calculate all possible liquidity, solvency, and profitability ratios for 2021. (Round answers for Collection period, Days sales in inventory, Operating cycle and Free cash flow to 0 decimal places, e.g. 125. Round answer for Earnings per share to 2 decimal places, e.g. 12.56. Round all other answers to 1 decimal place, e.g. 12.5 or 12.5%. )