The comparative statements of Crane Company are presented here: Crane Company Income Statements For the Years Ended December 31 2020 2019 Net sales $1,895,540 $1,755,500 Cost of goods sold 1,063,540 1,011,000 Gross profit 832,000 744,500 Selling and administrative expenses 505,000 484,000 Income from operations 327,000 260,500 Other expenses and losses Interest expense 23,200 21,200 Income before income taxes 303,800 239,300 Income tax xpense 93,200 74,200 Net income $210,600 $165,100 Crane Company Balance Sheets December 31 Assets 2020 2019 Current assets Cash $60,100 $64,200 Debt investments (short-term) 74,000 50,000 Accounts receivable 122,800 107,800 Inventory 127,200 116,700 Total current assets 384,100 338,700 Plant assets (net) 660,000 531,300 Total assets $1,044,100 $870,000 Liabilities and Stockholders' Equity Current liabilities Accounts payable $165,000 $150,400 Income taxes payable 44,700 43,200 Total current liabilities 209,700 193,600 Bonds payable 231,000 211,000 Total liabilities 440,700 404,600 Stockholders' equity Common stock ($5 par) 290,000 300,000 Retained earnings 313,400 165,400 Total stockholders' equity 603,400 465,400 Total liabilities and stockholders' equity $1,044,100 $870,000 All sales were on account. Net cash provided by operating activities 2020 was $221,000. Capital expenditures were $135,000, and cash dividends were $62,600. Compute the following ratios for 2020. (Round free cash flow to 0 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 % (c) Return on assets % (d) Current ratio :1 (e) Accounts receivable turnover times (f) Average collection period days Inventory turnover times (h) Days in inventory days (0) Times interest earned times (1) Asset turnover times (k) Debt to assets ratio % (0) Free cash flow $