Presented here are summarized data from the balance sheets and income statements of Wiper Inc.: WIPER INC. Condensed Balance Sheets December 31, 2020, 2019, 2018 (in millions) 2020 Current assets $ 679 Other assets 2,414 Total assets $3,093 Current liabilities $ 563 Long-term liabilities 1,522 Stockholders' equity 1,008 Total liabilities and stockholders' equity $3,093 2019 $ 898 1,921 $2,819 $ 804 988 1,027 $2,819 2018 $ 743 1,720 $2,463 $ 711 833 919 $2,463 2019 WIPER INC. Selected Income Statement and Other Data For the year Ended December 31, 2020 and 2019 (in millions) 2020 Income statement data: Sales $3,051 Operating income Interest expense 85 Net income 194 Other data: Average number of common shares outstanding 41.4 Total dividends paid $ 51.0 297 $2,914 311 66 189 46.8 $ 52.4 Required: a. Calculate return on investment, based on net income and average total assets, for 2020 and 2019. b. Calculate return on equity for 2020 and 2019. C. Calculate working capital and the current ratio for each of the past three years. d. Calculate earnings per share for 2020 and 2019. e. If Wiper's stock had a price/earnings ratio of 14 at the end of 2020, what was the market price of the stock? f. Calculate the cash dividend per share for 2020 and the dividend yield based on the market price calculated in part e. g. Calculate the dividend payout ratio for 2020. h. Assume that accounts receivable at December 31, 2020, totaled $310 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, 2020 and 2019. j. Calculate the times interest earned ratio for 2020 and 2019