The comparative statements of Oriole Company are presented here. ORIOLE COMPANY Income Statements For the Years Ended December 31 2022 2021 Net sales Cost of goods sold $1,660,400 $1,540,000 927,000 885,280 733,400 654,720 Gross profit Selling and administrative expenses 440,000 421,520 Income from operations 293,400 233,200 Other expenses and losses Interest expense 19,360 17,600 Income before income taxes 274,040 215,600 Income tax expense 82,212 64,680 Net income $191,828 $ 150,920 ORIOLE COMPANY Balance Sheets December 31 ORIOLE COMPANY Balance Sheets December 31 Assets 2022 2021 Current assets Cash $ 52,888 $ 56,496 Debt investments (short-term) 65,120 44,000 Accounts receivable 90,464 103,664 110,880 Inventory 101,640 Total current assets 332,552 292,600 Plant assets (net) 571,120 457,864 Total assets $903,672 $750,464 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) Retained earnings 255,200 264,000 275,792 145,552 530,992 409,552 $903.672 $750,464 Total stockholders' equity Total liabilities and stockholders' equity 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, c. 1.83 or 1.83%) (a) Earnings per share (b) Return on common stockholders' equity (c) Return on assets (d) Current ratio times (e) Accounts receivable turnover days th) Average collection period times (8) Inventory turnover days (h) Days in inventory times (1) Times interest earned times C) Asset turnover (k) Debt to assets ratio (a) Earnings per share (b) Return on common stockholders' equity (c) Return on assets (d) Current ratio (e) Accounts receivable turnover times (f) Average collection period days (g) Inventory turnover times (h) Days in inventory days (i) Times interest earned times (0) Asset turnover times (k) Debt to assets ratio (1) Free cash flow