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Shefrield Company Income Statements For the Vears Ended December 31 Aur sates were on credit. Net cash provided by operating activities for 20zz was $240.000. Capital expenditures were $146.000, cash dividends paid were $86,438. (a) Earnings per share (b) Return on common stockholders' equity (c) Return on assets (d) Currentratio (e) Accounts receivable turnover 167.5 times (f) Average collection period 2.2. days (g) Inventary turnover tirnes (h) Daysininventory days (i) Times interest earned 153 times (i) Assetturnover 1w) times (k) Debt to arsets ratio 22.70% (i) Free cash fiow