I cant figure out the answers to 3 and 4.

The following are financial statements of Pharoah Company. Pharoah Company Income Statement For the Year Ended December 31, 2017 Net sales Cost of goods sold Selling and administrative expenses Interest expense Income tax expense Net income $2,230,000 1,025,300 918,000 91,900 70,940 $ 123,860 $ 71,600 85,940 179,900 163,700 501,140 588,200 $ 1,089,340 Pharoah Company Balance Sheet December 31, 2017 Assets Current assets Cash Debt investments Accounts receivable (net) Inventory Total current assets Plant assets (net) Total assets Liabilities and Stockholders' Equity Current liabilities Accounts payable Income taxes payable Total current liabilities Bonds payable Total liabilities Stockholders' equity Common stock Retained earnings Total stockholders' equity Total liabilities and stockholders' equity $ 171,500 37,440 208,940 210,100 419,040 362,900 307,400 670,300 $1,089,340 (a) Compute the following values and ratios for 2017. (We provide the results from 2016 for comparative purposes.) (Round Current Ratio and Earnings per share to 2 decimal places, e.g. 15.25 and Debt to assets ratio to 1 decimal place, e.g. 78.9%. Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) (i) Working capital. (2016: $160,500) (ii) Current ratio. (2016: 1.65:1) (iii) Free cash flow. (2016: $48,700) (iv) Debt to assets ratio. (2016: 31%) (v) Earnings per share. (2016: $3.15) (1) Working capital 292200 (ii) Current ratio - 2.40:1 (iii) Free cash flow (iv) Debt to assets ratio (v) Earnings per share