I need help with (A) Earnings per share and (L) free cash flow: I am not sure what numbers go where to calculate. Thank You in advance!

The comparative statements of Vaughn Company are presented here. Vaughn Company Income Statements For the Years Ended December 31 2022 2021 Net sales $1,813,300 $1,745,300 Cost of goods sold 1,010,100 994.000 Gross profit 803,200 751,300 Selling and administrative expenses 512,200 481,600 Income from operations 291,000 269,700 Other expenses and losses Interest expense 18,700 14,000 Income before income taxes 272,300 255,700 Income tax expense 82,022 77,800 Net income $ 190,278 $177,900 Vaughn Company Balance Sheets December 31 Assets 2022 2021 Current assets Cash $59.500 $64,500 Debt investments (short-term) 70.800 50,500 Accounts receivable (net) 117,900 101,500 Inventory 123.000 115,600 Total current assets 371,200 332,100 Plant assets (net) 600.700 516,300 Total assets $971,900 $848,400 Liabilities and Stockholders' Equity Current liabilities Accounts payable $159,000 $144,100 Income taxes payable 42.200 41,200 Total current liabilities 201,200 185,300 Bonds payable 220,000 200,000 Total liabilities 421,200 385,300 Stockholders' equity Common stock ($5 par) 276.800 299,800 Retained earnings 273,900 163,300 Total stockholders' equity 550,700 463,100 Total liabilities and stockholders' equity $971,900 $848,400 All sales were on credit. Net cash provided by operating activities for 2022 was $216,000. Capital expenditures were $132,000, and cash dividends paid were $79.678. Compute the following ratios for 2022. (Round Earnings per share, Current ratio and Asset turnover to 2 decimal places, e.g. 1.65 or 1.65:1, and all other answers to 1 decimal place, e.g. 6.8 or 6.8%. Use 365 days for calculation.) (a) Earnings per share $ (b) Return on common stockholders' equity 37.5 % (c) Return on assets 20.9 % (d) Current ratio 1.84 :1 (e) Accounts receivable turnover 16.5 times (f) Average collection period 22.1 days (g) Inventory turnover 8.4 times (h) Days in inventory 43.4 days (i) Times interest earned 15.5 times (1) Asset turnover 1.99 times (k) Debt to assets ratio 43.3 % (1) Free cash flow $ $