The comparative statements of Sandhill Co. are presented here.

SANDHILL CO. Income Statements For the Years Ended December 31
		2022		2021
Net sales		$1,845,400		$1,715,000
Cost of goods sold		1,027,000		985,880
Gross profit		818,400		729,120
Selling and administrative expenses		490,000		469,420
Income from operations		328,400		259,700
Other expenses and losses
Interest expense		21,560		19,600
Income before income taxes		306,840		240,100
Income tax expense		92,052		72,030
Net income		$ 214,788		$ 168,070

SANDHILL CO. Balance Sheets December 31
Assets		2022		2021
Current assets
Cash		$ 58,898		$ 62,916
Debt investments (short-term)		72,520		49,000
Accounts receivable		115,444		100,744
Inventory		123,480		113,190
Total current assets		370,342		325,850
Plant assets (net)		636,020		509,894
Total assets		$1,006,362		$835,744
Liabilities and Stockholders Equity
Current liabilities
Accounts payable		$ 156,800		$142,492
Income taxes payable		42,630		41,160
Total current liabilities		199,430		183,652
Bonds payable		215,600		196,000
Total liabilities		415,030		379,652
Stockholders equity
Common stock ($5 par)		284,200		294,000
Retained earnings		307,132		162,092
Total stockholders equity		591,332		456,092
Total liabilities and stockholders equity		$1,006,362		$835,744

All sales were on account. Net cash provided by operating activities for 2022 was $215,600. Capital expenditures were $133,280, and cash dividends were $69,748. Compute the following ratios for 2022. (Round all answers to 2 decimal places, e.g. 1.83 or 1.83%.)

(g)		Inventory turnover			times
(h)		Days in inventory			days
(i)		Times interest earned			times
(j)		Asset turnover			times
(k)		Debt to assets ratio			%
(l)		Free cash flow