The comparative statements of Osborne Company are presented here.

OSBORNE COMPANY Income Statements For the Years Ended December 31
2014	2013
Net sales	$1,895,444	$1,755,404
Cost of goods sold	1,063,444	1,010,904
Gross profit	832,000	744,500
Selling and administrative expenses	504,904	483,904
Income from operations	327,096	260,596
Other expenses and losses
Interest expense	23,336	21,336
Income before income taxes	303,760	239,260
Income tax expense	93,336	74,336
Net income	$210,424	$164,924

OSBORNE COMPANY Balance Sheets December 31
Assets	2014	2013
Current assets
Cash	$60,100	$64,200
Debt investments (short-term)	74,000	50,000
Accounts receivable	122,704	107,704
Inventory	127,336	116,836
Total current assets	384,140	338,740
Plant assets (net)	660,531	531,831
Total assets	$1,044,671	$870,571
Liabilities and Stockholders Equity
Current liabilities
Accounts payable	$164,904	$150,304
Income taxes payable	44,836	43,336
Total current liabilities	209,740	193,640
Bonds payable	231,531	211,531
Total liabilities	441,271	405,171
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	$1,044,671	$870,571

All sales were on account. Net cash provided by operating activities for 2014 was $237,360. Capital expenditures were $136,400, and cash dividends were $62,424.

Compute the following ratios for 2014.(Round all answers to 2 decimal places, e.g. 1.83 or 12.61%.)

(a) Earnings per share $ (b) Return on common stockholders equity 39.37 %(c) Return on assets 21.98 %(d) Current ratio 1.83 :1(e) Accounts receivable turnover 16.45 times(f) Average collection period 22.19 days(g) Inventory turnover times(h) Days in inventory days(i) Times interest earned times(j) Asset turnover 1.98 times(k) Debt to assets %(l) Current cash debt coverage 1.18 times(m) Cash debt coverage times(n)Free cash flow

$

All the numbers filled in are correct. I need the answers to the blank ones.