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

THE PHAROAH COMPANY LTD. Income Statement Year Ended December 31
		2021		2020
Net sales		$2,077,200		$1,853,210
Cost of goods sold		1,065,580		1,013,530
Gross profit		1,011,620		839,680
Operating expenses		550,500		482,010
Profit from operations		461,120		357,670
Interest expense		27,540		17,180
Profit before income tax		433,580		340,490
Income tax expense		130,074		102,147
Profit		$303,506		$238,343

THE PHAROAH COMPANY LTD. Balance Sheet December 31
Assets		2021		2020
Current assets
Cash		$39,504		$64,926
Accounts receivable		107,589		97,677
Inventory		149,630		107,830
Total current assets		296,723		270,433
Property, plant, and equipment		716,827		558,456
Total assets		$1,013,550		$828,889
Liabilities and Shareholders Equity
Current liabilities
Accounts payable		$141,120		$116,805
Income tax payable		39,540		46,030
Current portion of mortgage payable		10,600		18,730
Total current liabilities		191,260		181,565
Mortgage payable		104,770		195,300
Total liabilities		296,030		376,865
Shareholders equity
Common shares (61,930 issued in 2021; 65,550 in 2020)		185,790		196,650
Retained earnings		531,730		255,374
Total shareholders equity		717,520		452,024
Total liabilities and shareholders equity		$1,013,550		$828,889

Additional information:

1.		All sales were on account.
2.		The allowance for doubtful accounts was $5,868 in 2021 and $5,256 in 2020.
3.		On July 1, 2021, 3,620 shares were reacquired for $9 per share and cancelled.
4.		In 2021, $5,430 of dividends were paid to the common shareholders.
5.		Cash provided by operating activities was $310,320.
6.		Cash used by investing activities was $176,303.

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%. )

Liquidity Ratios
	1.		Current ratio
	2.		Acid-test ratio
	3.		Receivables turnover			times
	4.		Collection period			days
	5.		Inventory turnover			times
	6.		Days sales in inventory			days
	7.		Operating cycle			days
Solvency Ratios
	8.		Debt to total assets			%
	9.		Interest coverage			times
	10.		Free cash flow		$
Profitability Ratios
	11.		Gross profit margin			%
	12.		Profit margin			%
	13.		Asset turnover			times
	14.		Return on assets			%
	15.		Return on equity			%
	16.		Earnings per share		$
	17.		Payout ratio			%