The comparative statements of Carla Vista Co. are presented here: Carla Vista Co. Income Statements For the Years Ended December 31 2020 Net sales $1,898,540 Cost of goods sold 1,066,540 Gross profit 832,000 Selling and administrative expenses 508,000 Income from operations 324,000 Other expenses and losses Interest expense 23,700 Income before income taxes 300,300 Income tax expense 93,700 Net income $206,600 2019 $1,758,500 1,014,000 744,500 487.000 257,500 21,700 235,800 74,700 $161,100 Carla Vista Co. Balance Sheets December 31 Assets 2020 2019 $60,100 74,000 125,800 127,700 387,600 664,000 $64,200 50,000 110,800 117,200 342,200 535,300 $877,500 $1,051,600 Current assets Cash Debt investments (short-term) Accounts receivable Inventory Total current assets Plant assets (net) Total assets Liabilities and Stockholders' Equity Current liabilities Accounts payable Income taxes payable Total current liabilities Bonds payable Total liabilities Stockholders' equity Common stock ($5 par) Retained earnings Total stockholders' equity Total liabilities and stockholders' equity $168,000 45,200 213,200 235,000 448,200 $153,400 43,700 197,100 215,000 412,100 290,000 313,400 603,400 $1,051,600 300,000 165,400 465,400 $877,500 All sales were on account. Net cash provided by operating activities for 2020 was $229,000. Capital expenditures were $137,000, and cash dividends were $58,600. Compute the following ratios for 2020. (Round free cash flow to O decimal places, e.g. 5,275 and all other answers to 2 decimal places, e.g. 1.83 or 1.83%. Use 365 days for calculation.) (a) Earnings per share $ (b) Return on common stockholders' equity % Return on assets % (d) Current ratio :1 (e) Accounts receivable turnover times (f) Average collection period days (9) Inventory turnover times (h) Days in inventory days (0) Times interest earned times (j) Asset turnover times (k) Debt to assets ratio % (1) Free cash flow $