Presented here are summarized data from the balance sheets and income statements of Wiper, Inc.:

WIPER, INC. Condensed Balance Sheets December 31, 2014, 2013, 2012 (in millions)
	2014			2013			2012
Current assets	$	829		$	1,071		$	933
Other assets		2,433			1,940			1,739
	$	3,262		$	3,011		$	2,672
Current liabilities	$	597		$	850		$	752
Long-term liabilities		1,638			1,115			982
Owners' equity		1,027			1,046			938
	$	3,262		$	3,011		$	2,672

WIPER, INC Selected Income Statement and Other Data For the year Ended December 31, 2014 and 2013 (in millions)
	2014			2013
Income statement data:
Sales	$	3,070		$	2,933
Operating income (EBIT)		316			330
Interest expense		104			85
Net income		251			246
Other data:
Average number of common shares outstanding		43.3			48.7
Total dividends paid	$	70.0		$	54.3

Required:
a.	Calculate return on investment, based on net income and average total assets, for 2014 and 2013. (Round your answers to 1 decimal place.)

b.	Calculate return on equity for 2014 and 2013. (Round your answers to 1 decimal place.)

c.	Calculate working capital and the current ratio for each of the past three years. (Enter your answers in millions. (i.e., 5,000,000 should be entered as 5). Round current ratio to 1 decimal place.)

d.	Calculate earnings per share for 2014 and 2013. (Enter your answers in millions. (i.e., 5,000,000 should be entered as 5). Round your answers to 2 decimal places.)

e.	If Wiper's stock had a price/earnings ratio of 12 at the end of 2014, what was the market price of the stock? (Enter your answers in millions. (i.e., 5,000,000 should be entered as 5). Do not round your intermediate calculations and round your final answer to 2 decimal places.)

f.	Calculate the cash dividend per share for 2014 and the dividend yield based on the market price calculated in part e . (Enter your answers in millions. (i.e., 5,000,000 should be entered as 5). Round your "Cash dividends per share" to 2 decimal places and round your "Dividend Yield" to the nearest whole percent.)

g.	Calculate the dividend payout ratio for 2014. (Do not round your intermediate calculations. Round your final answer to nearest whole percentage.)

h.	Assume that accounts receivable at December 31, 2014, totaled $329 million. Calculate the number of days' sales in receivables at that date. (Use 365 days a year. Do not round your intermediate calculations and round final answer to nearest whole number.)

i.	Calculate Wiper's debt ratio and debt/equity ratio at December 31, 2014 and 2013. (Round your "Debt ratio" to 1 decimal place and round your "Debt/equity ratio" to the nearest whole percent.)

j.	Calculate the times interest earned ratio for 2014 and 2013. (Round your answers to 1 decimal place.)