The comparative statements of Oriole Company are presented here.

ORIOLE COMPANY Income Statements For the Years Ended December 31
		2017		2016
Net sales		$1,899,440		$1,759,400
Cost of goods sold		1,067,440		1,014,900
Gross profit		832,000		744,500
Selling and administrative expenses		508,900		487,900
Income from operations		323,100		256,600
Other expenses and losses
Interest expense		23,500		21,500
Income before income taxes		299,600		235,100
Income tax expense		93,500		74,500
Net income		$ 206,100		$ 160,600

ORIOLE COMPANY Balance Sheets December 31
Assets		2017		2016
Current assets
Cash		$ 60,100		$ 64,200
Debt investments (short-term)		74,000		50,000
Accounts receivable		126,700		111,700
Inventory		127,500		117,000
Total current assets		388,300		342,900
Plant assets (net)		662,000		533,300
Total assets		$1,050,300		$876,200
Liabilities and Stockholders Equity
Current liabilities
Accounts payable		$ 168,900		$154,300
Income taxes payable		45,000		43,500
Total current liabilities		213,900		197,800
Bonds payable		233,000		213,000
Total liabilities		446,900		410,800
Stockholders equity
Common stock ($5 par)		290,000		300,000
Retained earnings		313,400		165,400
Total stockholders equity		603,400		465,400
Total liabilities and stockholders equity		$1,050,300		$876,200

All sales were on account. Net cash provided by operating activities for 2017 was $243,000. Capital expenditures were $135,000, and cash dividends were $58,100. Compute the following ratios for 2017

(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
(g)		Inventory turnover			times
(h)		Days in inventory			days
(i)		Times interest earned			times
(j)		Asset turnover			times
(k)		Debt to assets ratio			%
(l)		Free cash flow		$