The comparative statements of Pharoah Company are presented here: Income tax expense Net income \begin{tabular}{rr} 93,400 & 74,400 \\ \cline { 3 - 3 }$207,000 & $161,500 \\ \hline \hline \end{tabular} PHAROAH COMPANY Balance Sheets December 31 Assets 20222021 Current assets Cash $60,100$64,200 Debt investments (short-term) 74,00050,000 Accounts receivable (net) 126,000111,000 Inventory Total current assets Liabilities and Stockholders' Equity Current liabilities Accounts payable Stockholders' equity Common stock ( $5 par) 290,000300,000 Retained earnings 313,400 165,400 Total stockholders' equity 603,400465,400 Total liabilities and stockholders' equity $1,050,500$876,400 All sales were on credit. Net cash provided by operating activities for 2022 was $243,000. Capital expenditures were $137,000, and cash dividends paid were $59,000. Compute the following ratios for 2022. (Round earnings per share, current ratio and asset turnover to 2 decimal places, e.g. 1.83. Round return on common stockholders' equity, return on assets, accounts receivable turnover, average collection period, inventory turnover, days in inventory, times interest earned and debt to assets ratio to 1 decimal place, e.g. 1.8 or 1.8%. Use 365 days for calculation.) (g) Inventory turnover times (h) Days in inventory days (i) Times interest earned times (j) Asset turnover times (k) Debt to assets ratio % (I) Free cash flow