The comparative statements of Sandhill Co. are presented here: \begin{tabular}{|lrr|} \hline \multicolumn{2}{|c|}{SandhillCo.BalanceSheetsDecember31} \\ \hline Assets & 2020 & 2019 \\ \hline Current assets & $60,100 & $64,200 \\ \hline Cash & 74,000 & 50,000 \\ \hline Debt investments (short-term) & 126,300 & 111,300 \\ \hline Accounts receivable & 127,200 & 116,700 \\ \hline Inventory & 387,600 & 342,200 \\ \hline Total current assets & 663,000 & 534,300 \\ \hline Plant assets (net) & $1,050,600 & $876,500 \\ \hline Total assets & & \\ \hline \end{tabular} Liabilities and Stockholders' Equity Current liabilities Total assets $1,050,600$876,500 Liabilities and Stockholders' Equity Current liabilities \begin{tabular}{lrr} Accounts payable & $168,500 & $153,900 \\ Income taxes payable & 44,700 & 43,200 \\ \hline Total current liabilities & 213,200 & 197,100 \\ Bonds payable & 234,000 & 214,000 \\ Total liabilities & 447,200 & 411,100 \\ Stockholders'equity & & \\ Common stock (\$5 par) & 290,000 & 300,000 \\ Retained earnings & 313,400 & 165,400 \\ \hline Total stockholders' equity & 603,400 & 465,400 \\ \hline Total liabilities and stockholders' equity & $1,050,600 & $876,500 \\ \hline \end{tabular} Alisales were on account. Net cash provided by operating activities for 2020 was $221,000. Capital expenditures were $135,000, and cash dividends were 559,100 Compute the following ratios for 2020 . (Round free cash flow to 0 decimal places, e.s. 5,275 and all other answers to 2 decimal places, eg. 1.83 or 1.83%. Use 365 days for calculation. (b) Return on common stockholders' equity % (c) Returnonassets (d) Currentratio 1 (c) Accounts receivable turnover times (f) Average collection period days (B) Imventory tumover times (h) Days in inventory days (i) Times interest earned times (i) Asset turnover times (k) Debt to assets ratio (i] Free cashflow