The comparative statements of Oriole Company are presented here.

ORIOLE COMPANY Income Statements For the Years Ended December 31
		2022		2021
Net sales		$2,067,400		$1,925,000
Cost of goods sold		1,147,000		1,126,720
Gross profit		920,400		798,280
Selling and administrative expenses		560,000		536,480
Income from operations		360,400		261,800
Other expenses and losses
Interest expense		24,640		22,400
Income before income taxes		335,760		239,400
Income tax expense		100,728		71,820
Net income		$ 235,032		$ 167,580

ORIOLE COMPANY Balance Sheets December 31
Assets		2022		2021
Current assets
Cash		$ 67,312		$ 71,904
Debt investments (short-term)		82,880		56,000
Accounts receivable		131,936		115,136
Inventory		141,120		129,360
Total current assets		423,248		372,400
Plant assets (net)		726,880		582,736
Total assets		$1,150,128		$955,136
Liabilities and Stockholders Equity
Current liabilities
Accounts payable		$ 179,200		$162,848
Income taxes payable		48,720		47,040
Total current liabilities		227,920		209,888
Bonds payable		246,400		224,000
Total liabilities		474,320		433,888
Stockholders equity
Common stock ($5 par)		324,800		336,000
Retained earnings		351,008		185,248
Total stockholders equity		675,808		521,248
Total liabilities and stockholders equity		$1,150,128		$955,136

All sales were on account. Net cash provided by operating activities for 2022 was $246,400. Capital expenditures were $152,320, and cash dividends were $69,272. 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