Please make corrections (in red box) for me. Thank you.

Comparative financial statements for Blossom and Pina Ltd. are shown below. Additional information: 1. Seventy-five percent of the sales were on account. 2. The allowance for doubtful accounts was $4,000 in 2024,$5,000 in 2023 , and $3,000 in 2022. 3. In 2024 and 2023 , dividends of $2,000 and $8,000, respectively, were paid to the common shareholders. 4. Cash provided by operating activities was $103,500 in 2024 and $124,000 in 2023 . 5. Cash used by investing activities was $111,500 in 2024 and $32,000 in 2023. Calculate all possible liquidity, solvency, and profitability ratios for 2024 and 2023 . (Round answers for collection period, days sales in inventory, operating cycle and free cash flow to 0 decimal places, e.g. 125. Round answer for earnings per share to 2 decimal places, e.g. 12.50. Round all other answers to 1 decimal place, e.g. 12.5 or 12.5%. Enter negative amount using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45). Use 365 days for calculation.) Solvency Ratios 8. Debt to total assets 9. Interest coverage 10. Free cash flow Profitability Ratios 11. Gross profit margin 12. Profit margin 13. Asset turnover 14. Return on assets 15. Return on equity 16. Earnings per share 17. Payout ratio 2.94 times $8000 \begin{tabular}{rr} \hline & 29.83 \\ \hline \end{tabular} 1.26 times 7.20 14.55% $0.25 3.92 % $92000 1.30 times \begin{tabular}{rr} \hline 9.33 & % \\ \hline \end{tabular} \begin{tabular}{rr} \hline 20.51 & % \\ \hline \end{tabular} 13.33%