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 (c) Return on assets (d) Current ratio (e) Accounts receivable turnover times (f) Average collection period days (g) Inventory turnover times (h) Days in inventory days (i) Times interest earned times (i) Asset turnover times (k) Debt to assets ratio (1) Free cash flow