The comparative statements of Blossom Company are presented here. BLOSSOM COMPANY Income Statements For the Years Ended December 31 2022 2021 Net sales $1,512,400 $1,400,000 Cost of goods sold 847,000 804,800 Gross profit 665,400 595,200 Selling and administrative expenses 400,000 383,200 Income from operations 265,400 212,000 Other expenses and losses Interest expense 17,600 16,000 Income before income taxes 247,800 196,000 Income tax expense 74,340 58,800 Net income $ 173,460 $ 137,200 BLOSSOM COMPANY Balance Sheets December 31 Assets 2022 2021 Current assets Cash $ 48,080 $ 51,360 Debt investments (short-term) 59,200 40,000 Accounts receivable 94,240 82,240 Inventory 100,800 92,400 Total current assets 302,320 266,000 Plant assets (net) 519,200 416,240 Total assets $821,520 $682,240 Liabilities and Stockholders Equity Current liabilities Accounts payable $ 128,000 $116,320 Income taxes payable 34,800 33,600 Total current liabilities 162,800 149,920 Bonds payable 176,000 160,000 Total liabilities 338,800 309,920 Stockholders equity Common stock ($4 par) 232,000 240,000 Retained earnings 250,720 132,320 Total stockholders equity 482,720 372,320 Total liabilities and stockholders equity $821,520 $682,240 All sales were on account. Net cash provided by operating activities for 2022 was $176,000. Capital expenditures were $108,800, and cash dividends were $55,060. Compute the following ratios for 2022. (Round all answers to 2 decimal places, e.g. 1.83 or 1.83%.) (a) Earnings per share

b)		Return on common stockholders equity		enter return on common stockholders equity in percentages	%
(c)		Return on assets		enter return on assets in percentages	%
(d)		Current ratio		enter current ratio	:1
(e)		Accounts receivable turnover		enter accounts receivable turnover in times	times
(f)		Average collection period		enter average collection period in days	days
(g)		Inventory turnover		enter inventory turnover in times	times
(h)		Days in inventory		enter days in inventory	days
(i)		Times interest earned		enter times interest earned	times
(j)		Asset turnover		enter asset turnover in times	times
(k)		Debt to assets ratio		enter debt to assets ratio in percentages	%
(l)		Free cash flow		$enter free cash flow in dollars