Net sales	$1,892,940	$1,752,900
Cost of goods sold	1,060,940	1,008,400
Gross profit	832,000	744,500
Selling and administrative expenses	502,400	481,400
Income from operations	329,600	263,100
Other expenses and losses
Interest expense	24,055	22,055
Income before income taxes	305,545	241,045
Income tax expense	94,055	75,055
Net income	$211,490	$165,990

OSBORNE COMPANY Balance Sheets December 31
Assets	2014	2013
Current assets
Cash	$60,100	$64,200
Debt investments (short-term)	74,000	50,000
Accounts receivable	120,200	105,200
Inventory	128,055	117,555
Total current assets	382,355	336,955
Plant assets (net)	662,235	533,535
Total assets	$1,044,590	$870,490
Liabilities and Stockholders Equity
Current liabilities
Accounts payable	$162,400	$147,800
Income taxes payable	45,555	44,055
Total current liabilities	207,955	191,855
Bonds payable	233,235	213,235
Total liabilities	441,190	405,090
Stockholders equity
Common stock ($5 par)	290,000	300,000
Retained earnings	313,400	165,400
Total stockholders equity	603,400	465,400
Total liabilities and stockholders equity	$1,044,590	$870,490

All sales were on account. Net cash provided by operating activities for 2014 was $230,890. Capital expenditures were $136,660, and cash dividends were $63,490.

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		%
(c)	Return on assets		%
(d)	Current ratio		:1
(e)	Accounts receivable turnover		times
(f)	Average collection period		days
(g)	Inventory turnover		times
(h)	Days in inventory		days
(i)	Times interest earned		times
(j)	Asset turnover		times
(k)	Debt to assets		%
(l)	Current cash debt coverage		times
(m)	Cash debt coverage		times
(n)	Free cash flow	$