The comparative statements of Oriol Company are presented here. ORIOLE COMPANY Income Statements For the Years Ended December 31 2022 2021 Net sales $1,660,400 $1,540,000 Cost of goods sold 927,000 885,290 723,400 654,720 Gross profit Salling and administrative axpenses Income from operations 440,000 421,520 293.400 232,200 Other expenses and losses Interest Expense 19,360 17,600 Income before income taxes 274,040 215,600 Income tax expense 92,212 64,690 Net income S 191,928 S 150,920 ORIOLE COMPANY Balance Sheets December 31 Assets 2022 2021 Current assets Cash $ 52,988 $ 56,496 Debt investments (short-term) 65,120 44,000 Accounts receivable 103,664 90,464 Inventory 110.860 101,640 Total current assets 332.552 292,600 Plant assets net! 571,120 457,964 Total assets $903,672 $750,464 Liabilities and Stockholders' Equity Current liabilities Accounts payable $ 140,000 $127.952 Income taxes payable 38,280 36,960 Total current liabilities 179.000 164912 Bonds payable 193,600 176,000 Total liabilities 372,600 340,912 Stockholders' equity Common stock (5 par) 255,200 264.000 Retained earnings 275,792 145,552 Total stockholders' equity 530,992 409,552 Total liabilities and stockholders' equity $903,672 $750,464 All sales were on account. Net cash provided by operating activities for 2022 was $192,600. Capital expenditures were $119,690, and cash dividends were $61,598. All sales were on account. Net cash provided by operating activities for 2022 was $193,600. Capital expenditures were $119 cash dividends were $61,588. Compute the following ratios for 2022. (Round all answers to 2 decimal places, e.g. 1.83 or 1.83%.) (a) Earnings per share $ 2.86 (b) Return on common stockholders' equity % (c) c Return on assets % (d) Current ratio :1 (e) Accounts receivable turnover times (f) Average collection period days g) Inventory turnover times LLLLLLLL LATITUDE (h) Days in inventory days (i) Times interest earned times ( ) Asset turnover times (k) Debt to assets ratio % (0) Free cash flow TA