The comparative statements of Oriole Company are presented here. ORIOLE COMPANY Income Statements For the Years Ended December 31 2022 2021 Net sales $ 1,894,970 $ 1,757,900 Cost of goods sold 1,065,315 1,013,400 Gross profit 829,655 744,500 Selling and administrative expenses 507,400 486,400 Income from operations 322,255 258,100 Other expenses and losses Interest expense 23,700 21,700 Income before income taxes 298,555 236,400 Income tax expense 93,825 74,700 Net income $ 204,730 $ 161,700 ORIOLE COMPANY Balance Sheets December 31 Assets 2022 2021 Current assets Cash $ 60,032 $ 64,200 Debt investments (short-term) 74,000 50,000 Accounts receivable 125,200 110,200 Inventory 127,700 117,200 Total current assets 386,932 341,600 Plant assets (net) 659,000 530,300 Total assets $ 1,045,932 $ 871,900 Liabilities and Stockholders' Equity Current liabilities Accounts payable $ 167,400 $ 152,800 Income taxes payable 45,200 43,700 Total current liabilities 212,600 196,500 Bonds payable 230,000 210,000 Total liabilities 442,600 406,500 Stockholders' equity Common stock ($5 par) 290,000 300,000 Retained earnings 313,332 165,400 Total stockholders' equity 603,332 465,400 Total liabilities and stockholders' equity $ 1,045,932 $871,900 All sales were on account. Net cash provided by operating activities for 2022 was $245,460. Capital expenditures were $ 136,000 and cash dividends were $ 56,798. Compute the following ratios for 2022. (Round current ratio, earnings per share and asset turnover to 2 decimal places, eg 1.83 and all other answers to 1 decimal place, e.g. 1.8 or 2.5%. Use 365 days in calculation.) (a) Earnings per share $ (b) Return on common stockholders' equity % (c) Return on assets % (d) Current ratio :1 (e) Accounts receivable turnover times in Average collection period days Inventory turnover times (h) Days in inventory days (h) Days in inventory days (0) Times interest earned times (1) Asset turnover times (k) Debt to assets ratio % () Free cash flow $ $