D,K and I are the only ones correct please adjust and correct

Your answer is partially correct. Try again. The comparative statements of Osborne Company are presented here. OSBORNE COMPANY Income Statements For the Years Ended December 31 2014 Net sales Cost of goods sold Gross profit Selling and administrative expenses Income from operations 2013 $1,897,870 1,065,870 832,000 507,330 324,670 $1,757,830 1,013,330 744,500 486,330 258,170 23,856 300,814 21,856 236,314 Income tax expense Net income 93,856 $ 206,958 74,856 $ 161,458 OSBORNE COMPANY Balance Sheets December 31 Assets 2014 Other expenses and losses Interest expense Income before income taxes 2013 Current assets Cash Debt investments (short-term) Accounts receivable Inventory Total current assets Plant assets (net) Total assets $ 60,100 74,000 125,130 127,856 387,086 660,051 $1,047,137 $ 64,200 50,000 110,130 117,356 341,686 531,351 $873,037 $ 167,330 45,356 212,686 231,051 443,737 $152,730 43,856 196,586 211,051 407,637 290,000 313,400 603,400 $1,047,137 300,000 165,400 465,400 $873,037 Liabilities and Stockholders' Equity Current liabilities Accounts payable Income taxes payable Total current liabilities Bonds payable Total liabilities Stockholders' equity Common stock ($5 par) Retained earnings Total stockholders' equity Total liabilities and stockholders' equity All sales were on account. Net cash provided by operating activities for 2014 was $230,280. Capital expenditures were $136,300, and cash dividends were $58,958. Compute the following ratios for 2014. (Round all answers to 2 decimal places, e.g. 1.83 or 12.61%.) $ (a) Earnings per share (b) Return on common stockholders' equity 36.13 % (c) Return on assets 21.23 % (d) Current ratio 1.83 :1 (e) Accounts receivable turnover 17.14 times (f) Average collection period 21.30 days (g) Inventory turnover 15.00 times (h) Days in inventory 24.33 days (i) Times interest earned 15.09 times (j) Asset turnover 1.84 times (k) Debt to assets 41.24 % (l) Current cash debt coverage 1.13 times 0.68 times 3.76 (m) Cash debt coverage (n) Free cash flow $ 84000.00