The comparative statements of Oriole Company are presented here. ORIOLE COMPANY Income Statements For the Years Ended December 31 2020 $1,895,640 1,063,640 2019 $1,755,600 1,011, 100 744,500 484,100 832,000 505,100 Net sales Cost of goods sold Gross profit Selling and administrative expenses Income from operations Other expenses and losses Interest expense Income before income taxes Income tax expense 326,900 260,400 23,600 21,600 303,300 93,600 $209,700 238,800 74,600 $164,200 Net income ORIOLE COMPANY Balance Sheets December 31 2020 2019 $60,100 74,000 122,900 127,600 384,600 659,000 $1,043,600 $64,200 50,000 107,900 117,100 339,200 530,300 $869,500 Assets Current assets Cash Debt investments (short-term) Accounts receivable Inventory Total current assets Plant assets (net) Total assets Liabilities and Stockholders' Equity Current liabilities Accounts payable Income taxes payable Total current liabilities Bonds payable Total liabilities Stockholders' equity Common stock ($5 par) Retained earnings Total stockholders' equity Total liabilities and stockholders' equity $165,100 45,100 210,200 230,000 440,200 $150,500 43,600 194,100 210,000 404,100 290,000 313,400 300,000 165,400 603,400 465,400 $869,500 $1,043,600 All sales were on account. Net cash provided by operating activities for 2020 was $242,000. Capital expenditures were $136,000, and cash dividends were $61,700. Compute the following ratios for 2020. (Round free cash flow to 0 decimal places, e.g. 5,275 and all other answers to 2 decimal places, e.g. 1.83 or 1.83%. Use 365 days for calculation.) (a) Earnings per share $ (b) Return on common stockholders' equity % (c) Return on assets % (d) Current ratio :1 (e) Accounts receivable turnover times (f) Average collection period days Inventory turnover times (h) Days in inventory days (1) Times interest earned times 0) Asset turnover times (k) Debt to assets ratio % (1) Free cash flow $