SANDHILL CO. Income Statements For the Years Ended December 31 Other expenses and losses \begin{tabular}{lrrr} Interest expense & 23,200 & & 21,200 \\ \cline { 2 - 2 } Income before income taxes & 302,600 & & 238,100 \\ Income tax expense & 93,200 & & 74,200 \\ Net income & $209,400 & $163,900 \\ & \end{tabular} SANDHILLCO. Balance Sheets December 31 Assets 20202021 Current assets Liabilities and Stockholders' Equity Current liabilities Accounts payable Income taxes payable Total current liabilities Bonds payable Total liabilities Stockholders' equity Common stock (S5 par) Retained earnings Total stockholders' equity Total iabilities and stockholders' equity $1,049.300$875,200 (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 ratio (I) Free cash flow