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		$2,215,400		$2,065,000
Cost of goods sold		1,227,000		1,207,200
Gross profit		988,400		857,800
Selling and administrative expenses		600,000		574,800
Income from operations		388,400		283,000
Other expenses and losses
Interest expense		26,400		24,000
Income before income taxes		362,000		259,000
Income tax expense		108,600		77,700
Net income		$ 253,400		$ 181,300

CARLA VISTA CO. Balance Sheets December 31
Assets		2022		2021
Current assets
Cash		$ 72,120		$ 77,040
Debt investments (short-term)		88,800		60,000
Accounts receivable		141,360		123,360
Inventory		151,200		138,600
Total current assets		453,480		399,000
Plant assets (net)		778,800		624,360
Total assets		$1,232,280		$1,023,360
Liabilities and Stockholders Equity
Current liabilities
Accounts payable		$ 192,000		$174,480
Income taxes payable		52,200		50,400
Total current liabilities		244,200		224,880
Bonds payable		264,000		240,000
Total liabilities		508,200		464,880
Stockholders equity
Common stock ($5 par)		348,000		360,000
Retained earnings		376,080		198,480
Total stockholders equity		724,080		558,480
Total liabilities and stockholders equity		$1,232,280		$1,023,360

All sales were on account. Net cash provided by operating activities for 2022 was $264,000. Capital expenditures were $163,200, and cash dividends were $75,800. Compute the following ratios for 2022. (Round all answers to 2 decimal places, e.g. 1.83 or 1.83%.)

(a)		Earnings per share		$enter earnings per share in dollars
(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