The comparative statements of Cullumber Company are presented here.

CULLUMBER COMPANY Income Statements For the Years Ended December 31
		2017		2016
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		2017		2016
Current assets
Cash		$ 60,100		$ 64,200
Debt investments (short-term)		74,000		50,000
Accounts receivable		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
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 account. Net cash provided by operating activities for 2017 was $227,000. Capital expenditures were $136,000, and cash dividends were $65,500. Compute the following ratios for 2017. (Round all answers to 2 decimal places, e.g. 1.83 or 1.83%.)

(a)		Earnings per share		$enter earnings per share in dollars
(b)		Return on common stockholders equity		enter return on common stockholders equity in percentages	%
(c)		Return on assets		enter return on assets in percentages	%
(d)		Current ratio		enter current ratio	:1
(e)		Accounts receivable turnover		enter accounts receivable turnover in times	times
(f)		Average collection period		enter average collection period in days	days
(g)		Inventory turnover		enter inventory turnover in times	times
(h)		Days in inventory		enter days in inventory	days
(i)		Times interest earned		enter times interest earned	times
(j)		Asset turnover		enter asset turnover in times	times
(k)		Debt to assets ratio		enter debt to assets ratio in percentages	%
(l)		Free cash flow		$enter free cash flow in dollars