The comparative statements of Carla Vista Co. are presented here. CARLA VISTA CO. Income Statements For the Years Ended December 31 2022 2021 Net sales $1,808,400 $1,680,000 Cost of goods sold 1,007,000 965,760 Gross profit 801,400 714,240 Selling and administrative expenses 480,000 459,840 Income from operations 321,400 254,400 Other expenses and losses Interest expense 21,120 19,200 Income before income taxes 300,280 235,200 Income tax expense 90,084 70,560 Net income $ 210,196 $ 164,640 CARLA VISTA CO. Balance Sheets December 31 Assets 2022 2021 Current assets Cash $57,696 $ 61,632 Debt investments (short-term) 71,040 48,000 Accounts receivable 113,088 98,688 Inventory 120,960 110,880 Total current assets 362,784 319,200 Plant assets (net) 623,040 499,488 Total assets $985,824 $818,688 Liabilities and Stockholders' Equity Current liabilities Accounts payable $ 153,600 $139,584 Income taxes payable 41.760 40.320 Total current liabilities 195,360 179.904 Bonds payable 211.200 192.000 Bonds payable 211,200 192,000 Total liabilities 406,560 371,904 Stockholders' equity Common stock ($4 par) 278,400 288,000 Retained earnings 300,864 158,784 Total stockholders' equity 579,264 446,784 Total liabilities and stockholders' equity $985,824 $818,688 Compute the following ratios for 2022. (Round all answers to 2 decimal places, eg. 1.83 or 1.83%) $ (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 (0) Times interest earned times 0 Asset turnover times (k) Debt to assets ratio % (1) Free cash flow