The comparative statements of Crane Company are presented here.

Crane Company Income Statements For the Years Ended December 31
		2022			2021
Net sales		$1,813,600			$1,746,200
Cost of goods sold		1,013,400			990,000
Gross profit		800,200			756,200
Selling and administrative expenses		514,800			474,000
Income from operations		285,400			282,200
Other expenses and losses
Interest expense		17,400			14,400
Income before income taxes		268,000			267,800
Income tax expense		78,019			77,600
Net income		$ 189,981			$ 190,200

Crane Company Balance Sheets December 31
Assets		2022			2021
Current assets
Cash		$60,000			$64,700
Debt investments (short-term)		70,200			49,600
Accounts receivable (net)		117,400			101,100
Inventory		123,700			115,500
Total current assets		371,300			330,900
Plant assets (net)		598,900			523,900
Total assets		$970,200			$854,800
Liabilities and Stockholders Equity
Current liabilities
Accounts payable		$160,800			$144,700
Income taxes payable		43,500			41,800
Total current liabilities		204,300			186,500
Bonds payable		220,000			200,000
Total liabilities		424,300			386,500
Stockholders equity
Common stock ($5 par)		275,600			300,100
Retained earnings		270,300			168,200
Total stockholders equity		545,900			468,300
Total liabilities and stockholders equity		$970,200			$854,800

All sales were on credit. Net cash provided by operating activities for 2022 was $230,000. Capital expenditures were $136,000, and cash dividends paid were $87,881. Compute the following ratios for 2022. (Round Earnings per share, Current ratio and Asset turnover to 2 decimal places, e.g. 1.65 or 1.65:1, and all other answers to 1 decimal place, e.g. 6.8 or 6.8%. Use 365 days for calculation.)

(a)		Earnings per share		$enter a dollar amount rounded to 2 decimal places
(b)		Return on common stockholders equity		enter percentages rounded to 1 decimal place	%
(c)		Return on assets		enter percentages rounded to 1 decimal place	%
(d)		Current ratio		enter the ratio rounded to 2 decimal places	:1
(e)		Accounts receivable turnover		enter a number of times rounded to 1 decimal place	times
(f)		Average collection period		enter a number of days rounded to 1 decimal place	days
(g)		Inventory turnover		enter a number of times rounded to 1 decimal place	times
(h)		Days in inventory		enter a number of days rounded to 1 decimal place	days
(i)		Times interest earned		enter a number of times rounded to 1 decimal place	times
(j)		Asset turnover		enter a number of times rounded to 2 decimal places	times
(k)		Debt to assets ratio		enter percentages rounded to 1 decimal place	%
(l)		Free cash flow		$enter a dollar amount