The comparative statements of Cullumber Company are presented here. CULLUMBER COMPANY Income Statements For the Years Ended December 31 2027 2026 Net sales $1,893,360 $1,757,800 Cost of goods sold 1,068,795 1,013,300 Gross profit 824,565 744,500 Selling and administrative expenses 507,300 486,300 Income from operations 317,265 258,200 Other expenses and losses. Interest expense 24,100 22,100 Income before income taxes 293,165 236,100 Income tax expense 94,335 75.100 Net income $ 198,830 $161,000 Assets Current assets Cash CULLUMBER COMPANY Balance Sheets December 31 2027 2026 Debt investments (short-term) Accounts receivable (net) Inventory Total current assets Plant assets (net) Total assets $ 60,278 $ 64,200 74,000 50,000 125,100 110,100 128,100 117,600 387,478 341,900 662,000 533,300 $1,049,478 $875,200 Liabilities and Stockholders' Equity Current liabilities Accounts payable $167,300 $152,700 Income taxes payable 45,600 44,100 Total current liabilities 212,900 196,800 Bonds payable 233,000 213,000 Total liabilities 445,900 409,800 Stockholders' equity Common stock ($5 par) 290,000 300,000 Retained earnings 313,578 165,400 Total stockholders' equity 603,578 465,400 Total liabilities and stockholders' equity $1,049,478 $875,200 All sales were on credit. Net cash provided by operating activities for 2027 was $245,820. Capital expenditures were $137,000, and cash dividends paid were $50,652. Compute the following ratios for 2027. (Round current ratio, earnings per share and asset turnover to 2 decimal places, e.g 1.83 and all other answers to 1 decimal place, e.g. 1.8 or 2.5%. Use 365 days in calculation.) (a) Earnings per share (b) Return on common stockholders' equity (c) Return on assets (d) Current ratio (e) Accounts receivable turnover (f) Average collection period (g) Inventory turnover % % :1 times days times (h) Days in inventory days (i) Times interest earned times (j) Asset turnover times (k) Debt to assets ratio % (1) Free cash flow