The comparative statements of Ivanhoe Company are presented here.

IVANHOE COMPANY Income Statements For the Years Ended December 31
		2022		2021
Net sales		$2,030,400		$1,890,000
Cost of goods sold		1,127,000		1,106,600
Gross profit		903,400		783,400
Selling and administrative expenses		550,000		526,900
Income from operations		353,400		256,500
Other expenses and losses
Interest expense		24,200		22,000
Income before income taxes		329,200		234,500
Income tax expense		98,760		70,350
Net income		$ 230,440		$ 164,150

IVANHOE COMPANY Balance Sheets December 31
Assets		2022		2021
Current assets
Cash		$ 66,110		$ 70,620
Debt investments (short-term)		81,400		55,000
Accounts receivable		129,580		113,080
Inventory		138,600		127,050
Total current assets		415,690		365,750
Plant assets (net)		713,900		572,330
Total assets		$1,129,590		$938,080
Liabilities and Stockholders Equity
Current liabilities
Accounts payable		$ 176,000		$159,940
Income taxes payable		47,850		46,200
Total current liabilities		223,850		206,140
Bonds payable		242,000		220,000
Total liabilities		465,850		426,140
Stockholders equity
Common stock ($5 par)		319,000		330,000
Retained earnings		344,740		181,940
Total stockholders equity		663,740		511,940
Total liabilities and stockholders equity		$1,129,590		$938,080

All sales were on account. Net cash provided by operating activities for 2022 was $242,000. Capital expenditures were $149,600, and cash dividends were $67,640. Compute the following ratios for 2022. (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