The comparative statements of Sandhill Co. are presented here.

SANDHILL CO. Income Statements For the Years Ended December 31
		2017		2016
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		2017		2016
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 2017 was $221,000. Capital expenditures were $135,000, and cash dividends were $59,100. Compute the following ratios for 2017. (Round all answers to 2 decimal places, e.g. 1.83 or 1.83%.)

(a)		Earnings per share		$Enter earnings per share in dollars
(b)		Return on common stockholders equity		Enter return on common stockholders' equity in percentages	%
(c)		Return on assets		Enter return on assets in percentages	%
(d)		Current ratio		Enter the current ratio value	:1
(e)		Accounts receivable turnover		Enter accounts receivable turnover in times	times
(f)		Average collection period		Enter average collection period in days	days
(g)		Inventory turnover		Enter inventory turnover in times	times
(h)		Days in inventory		Enter the number of days in inventory	days
(i)		Times interest earned		Enter times interest earned	times
(j)		Asset turnover		Enter asset turnover in times	times
(k)		Debt to assets ratio		Enter debt to assets ratio in percentages	%
(l)		Free cash flow		$Enter free cash flow in dollars