OSBORNE COMPANY Income Statements For the Years Ended December 31
2014	2013
Net sales	$1,896,280	$1,756,240
Cost of goods sold	1,064,280	1,011,740
Gross profit	832,000	744,500
Selling and administrative expenses	505,740	484,740
Income from operations	326,260	259,760
Other expenses and losses
Interest expense	23,764	21,764
Income before income taxes	302,496	237,996
Income tax expense	93,764	74,764
Net income	$208,732	$163,232

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	123,540	108,540
Inventory	127,764	117,264
Total current assets	385,404	340,004
Plant assets (net)	659,814	531,114
Total assets	$1,045,218	$871,118
Liabilities and Stockholders Equity
Current liabilities
Accounts payable	$165,740	$151,140
Income taxes payable	45,264	43,764
Total current liabilities	211,004	194,904
Bonds payable	230,814	210,814
Total liabilities	441,818	405,718
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	$1,045,218	$871,118

All sales were on account. Net cash provided by operating activities for 2014 was $238,520. Capital expenditures were $136,680, and cash dividends were $60,732.

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 $