The comparative statements of Cullumber Company are presented here.

CULLUMBER COMPANY Income Statements For the Years Ended December 31
		2022		2021
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

CULLUMBER COMPANY Balance Sheets December 31
Assets		2022		2021
Current assets
Cash		$ 60,278		$ 64,200
Debt investments (short-term)		74,000		50,000
Accounts receivable		125,100		110,100
Inventory		128,100		117,600
Total current assets		387,478		341,900
Plant assets (net)		662,000		533,300
Total assets		$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 account. Net cash provided by operating activities for 2022 was $245,820. Capital expenditures were $137,000, and cash dividends were $50,652. Compute the following ratios for 2022. (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		$enter earnings per share in dollars rounded to 2 decimal places
(b)		Return on common stockholders equity		enter Return on common stockholders equity in percentages rounded to 1 decimal place	%
(c)		Return on assets		enter Return on assets in percentages rounded to 1 decimal place	%
(d)		Current ratio		enter Current ratio rounded to 2 decimal places	:1
(e)		Accounts receivable turnover		enter a number of Accounts receivable turnover in times rounded to 1 decimal place	times
(f)		Average collection period		enter a number of Average collection period in days rounded to 1 decimal place	days
(g)		Inventory turnover		enter a number of Inventory turnover in times rounded to 1 decimal place	times
(h)		Days in inventory		enter a number of days in inventory rounded to 1 decimal place	days
(i)		Times interest earned		enter a number of times interest earned rounded to 1 decimal place	times
(j)		Asset turnover		enter a number of Asset turnover in times rounded to 2 decimal places	times
(k)		Debt to assets ratio		enter Debt to assets ratio in percentages rounded to 1 decimal place	%
(l)		Free cash flow		$enter Free cash flow in dollars