Presented here are summarized data from the balance sheets and income statements of Wiper Incorporated: Current assets Other assets Total assets Current liabilities WIPER INCORPORATED Condensed Balance Sheets December 31, 2023, 2022, 2021 (in millions) 2023 2022 2021 $ 764 2,424 $ 981 1,931 $ 843 1,730 $ 3,188 1,582 1,018 $ 588 $ 2,912 $ 841 1,034 1,037 $ 2,573 $ 734 910 929 $ 3,188 $ 2,912 $ 2,573 Long-term liabilities Stockholders' equity Total liabilities and stockholders' equity WIPER INCORPORATED Selected Income Statement and Other Data For the Years Ended December 31, 2023 and 2022 (in millions) Income statement data: Sales Operating income Interest expense Net income Other data: Average number of common shares outstanding Total dividends paid Required: 2023 $ 3,061 307 95 224 2022 $ 2,924 321 76 219 42.4 47.8 $ 61.0 $ 53.4 a. Calculate return on investment, based on net income and average total assets, for 2023 and 2022. b. Calculate return on equity for 2023 and 2022. c. Calculate working capital and the current ratio for each of the past three years. d. Calculate earnings per share for 2023 and 2022. e. If Wiper's stock had a price/earnings ratio of 12 at the end of 2023, what was the market price of the stock? f. Calculate the cash dividend per share for 2023 and the dividend yield based on the market price calculated in part e. g. Calculate the dividend payout ratio for 2023. h. Assume that accounts receivable at December 31, 2023, totaled $320 million. Calculate the number of days' sales in receivables at that date. i. Calculate Wiper's debt ratio and debt/equity ratio at December 31, 2023 and 2022. j. Calculate the times interest earned ratio for 2023 and 2022.