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The comparative statements of Osborne Company are presented here.

OSBORNE COMPANY Income Statements For the Years Ended December 31
2014	2013
Net sales	$1,896,985	$1,756,945
Cost of goods sold	1,064,985	1,012,445
Gross profit	832,000	744,500
Selling and administrative expenses	506,445	485,445
Income from operations	325,555	259,055
Other expenses and losses
Interest expense	23,127	21,127
Income before income taxes	302,428	237,928
Income tax expense	93,127	74,127
Net income	$209,301	$163,801

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	124,245	109,245
Inventory	127,127	116,627
Total current assets	385,472	340,072
Plant assets (net)	660,474	531,774
Total assets	$1,045,946	$871,846
Liabilities and Stockholders? Equity
Current liabilities
Accounts payable	$166,445	$151,845
Income taxes payable	44,627	43,127
Total current liabilities	211,072	194,972
Bonds payable	231,474	211,474
Total liabilities	442,546	406,446
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	$1,045,946	$871,846

All sales were on account. Net cash provided by operating activities for 2014 was $223,380. Capital expenditures were $135,950, and cash dividends were $61,301. 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	$

The comparative statements of Osborne Company are presented here. OSBORNE COMPANY Income Statements For the Years Ended December 31 2014 Net sales Cost of goods sold Gross profit Selling and administrative expenses Income from operations 2013 $1,896,985 1,064,985 832,000 506,445 325,555 $1,756,945 1,012,445 744,500 485,445 259,055 23,127 302,428 93,127 $ 209,301 21,127 237,928 74,127 $ 163,801 Other expenses and losses Interest expense Income before income taxes Income tax expense Net income OSBORNE COMPANY Balance Sheets December 31 Assets 2014 2013 Current assets Cash Debt investments (short-term) Accounts receivable Inventory Total current assets Plant assets (net) Total assets $ 60,100 74,000 124,245 127,127 385,472 660,474 $1,045,946 $ 64,200 50,000 109,245 116,627 340,072 531,774 $871,846 $ 166,445 44,627 211,072 231,474 442,546 $151,845 43,127 194,972 211,474 406,446 290,000 313,400 603,400 $1,045,946 300,000 165,400 465,400 $871,846 Liabilities and Stockholders' Equity Current liabilities Accounts payable Income taxes payable Total current liabilities Bonds payable Total liabilities Stockholders' equity Common stock ($5 par) Retained earnings Total stockholders' equity Total liabilities and stockholders' equity All sales were on account. Net cash provided by operating activities for 2014 was $223,380. Capital expenditures were $135,950, and cash dividends were $61,301. 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