The comparative statements of Oriole Company are presented here. ORIOLE COMPANY Income Statements For the Years Ended December 31 Net sales Cost of goods sold 2022 _ 2021 $1,660,400 $1,540,000 927.000 885,280 733,400 654,720 440,000 421,520 293,400 233,200 Gross profit Selling and administrative expenses Income from operations Other expenses and losses Interest expense Income before income taxes 19,360 274,040 82,212 $191,828 17,600 215,600 64,680 $ 150,920 Income tax expense Net income ORIOLE COMPANY Balance Sheets December 31 Assets 2022 2021 Current assets Cash Debt investments (short-term) Accounts receivable Inventory $ 52,888 $ 56,496 65,120 44,000 103,664 90,464 110,880 101,640 332,552 292,600 571,120 457,864 $903,672 $750,464 Total current assets Plant assets (net) Total assets Liabilities and Stockholders' Equity Current liabilities Accounts payable $ 140,800 $127,952 Income taxes payable 38,280 36,960 Total current liabilities 179,080 164,912 Bonds payable 193,600 176,000 Total liabilities 372,680 340,912 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 $193,600. Capital expenditures were $119,680, and cash dividends were $61,588. Compute the following ratios for 2022. (Round all answers to 2 decimal places, eg. 1.83 or 1.83%) (a) Earnings per share (b) Return on common stockholders' equity (c) Return on assets (d) Current ratio lel Accounts receivable turnover times (1) Average collection period days (aInventory turnover times Th) Days in inventory days times Times interest earned Asset turnover times (k) Debt to assets ratio 11 Free cash flow