The comparative statements of Cullumber Company are presented here: CULLUMBER COMPANY Income Statements For the Years Ended December 31 2022 2021 Net sales $1,891,640 $1,751,600 Cost of goods sold 1,059,640 1,007,100 Gross profit 832,000 744,500 Selling and administrative expenses 501,100 480,100 Income from operations 330,900 264,400 Other expenses and losses Interest expense 23,700 21,700 Income before income taxes 307,200 242,700 Income tax expense 93,700 74,700 Net income $213,500 $168,000 CULLUMBER COMPANY Balance Sheets December 31 Assets 2022 2021 Current assets Cash $60,100 $64,200 Debt investments (short-term) 74,000 50,000 Accounts receivable (net) 118,900 103,900 Inventory 127,700 117,200 Total current assets 380,700 335,300 Plant assets (net) 661,000 532,300 Total assets $1,041,700 $867,600 Liabilities and Stockholders' Equity Current liabilities Accounts payable $161,100 $146,500 Income taxes payable 45,200 43,700 Total current liabilities 206,300 190,200 Bonds payable 232.000 212.000 Liabilities and Stockholders' Equity Current liabilities Accounts payable $161,100 $146,500 Income taxes payable 45,200 43,700 Total current liabilities 206,300 190,200 Bonds payable 232,000 212,000 Total liabilities 438,300 402,200 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 $1,041,700 $867,600 All sales were on credit. Net cash provided by operating activities for 2022 was $227,000. Capital expenditures were $136,000, am cash dividends paid were $65,500. Compute the following ratios for 2022. (Round earnings per share, current ratio and asset turnover to 2 decimal places, e.g. 1.83. Round return on common stockholders' equity, return on assets, accounts receivable turnover, average collection period, inventory turnover, days in inventory, times interest earned and debt to assets ratio to 1 decimal place, e.g. 1.8 of 1.8%. 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 (d) Current ratio (e) Accounts receivable turnover (f) Average collection period (g) Inventory turnover (h) Days in inventory (i) Times interest earned (j) Asset turnover (k) Debt to assets ratio (1) Free cash flow SA times days times days times I times %