The comparative statements of Sandhill Co. are presented here: Sandhill Co. Income Statements For the Years Ended December 31 2020 2019 Net sales $1,899,040 $1,759,000 Cost of goods sold 1,067,040 1,014,500 Gross profit 832,000 744,500 Selling and administrative expenses 508,500 487,500 Income from operations 323,500 257,000 Other expenses and losses Interest expense 23,200 21,200 Income before income taxes 300,300 235,800 Income tax expense 93,200 74,200 Net income $207,100 $161,600 Sandhill Co. Balance Sheets December 31 Assets 2020 2019 Current assets Cash $60,100 $64,200 Debt investments (short-term) 74,000 50,000 Accounts receivable 126,300 111,300 Inventory 127,200 116,700 Total current assets 387,600 342,200 Plant assets (net) 663,000 534,300 Total assets $1,050,600 $876,500 Liabilities and Stockholders' Equity Current liabilities Accounts payable $168,500 $153,900 Income taxes payable 44,700 43,200 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 Total stockholders' equity 603,400 465,400 Total liabilities and stockholders' equity $1,050,600 $876,500 All sales were on account. Net cash provided by operating activities for 2020 was $221,000. Capital expenditures were $135,000, and cash dividends were $59,100. Compute the following ratios for 2020. (Round free cash flow to 0 decimal places, e.g. 5,275 and all other answers to 2 decimal places, eg. 1.83 or 1.83%. Use 365 days for calculation.) (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 Inventory turnover times (h) Days in inventory days (0) Times interest earned times 0) Asset turnover times (k) Debt to assets ratio % (1) Free cash flow $