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%.)

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%.) (a) Earnings per share $ 3.71 74.3 (b) Return on common stockholders' equity (c) Return on assets 23.32 (d) Current ratio 1.86 :1 17.07 times (e) Accounts receivable turnover (f) Average collection period days (2) Inventory turnover times (h) Days in inventory days (1) Times interest earned times 0) Asset turnover times (k) Debt to assets ratio % (1) Free cash flow $