The comparative statements of Crane Company are presented here. CRANE COMPANY Income Statements For the Years Ended December 31 2022 2021 Net sales $1,549,400 867,000 $1,435,000 824.920 Cost of goods sold Gross profit 682,400 610,080 Selling and administrative expenses 410,000 392,780 Income from operations 272,400 217,300 Other expenses and losses Interest expense 18,040 16,400 Income before income taxes 254.360 200,900 Income tax expense 76,308 60.270 Net income $ 178,052 $140,630 CRANE COMPANY Balance Sheets December 31 Assets 2022 2021 Current assets Cash $ 49,282 $ 52,644 Debt investments (short-term) 60,680 41,000 Accounts receivable 96,596 84.296 Inventory 103,320 94.710 Total current assets 309,878 272.650 Plant assets (net) 532,180 426,646 $842,058 $699,296 Total assets Liabilities and Stockholders' Equity Current liabilities Accounts payable $131,200 $119,228 Income taxes payable 35,670 34,440 Total current liabilities 166,870 153,668 Bonds payable 180,400 164,000 Total liabilities 347,270 317,668 Stockholders' equity Common stock ($5 par) 237,800 246,000 Common stock ($5 par) 237,800 246,000 256,988 135,628 Retained earnings Total stockholders'equity 494,788 381,628 Total liabilities and stockholders' equity $842,058 $699,296 All sales were on account. Net cash provided by operating activities for 2022 was $180,400. Capital expenditures were $111,520, and cash dividends were $56,692. 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 0) Asset turnover times (k) Debt to assets ratio (1) Free cash flow