The comparative statements of Sandhill Company are presented here. Sandhill Company Balance Sheets December 31 Assets Current assets Cash Debt investments (short-term) $59,500$64,500 Accounts receivable (net) 70,80050,500 Inventory Total current assets 371,200123,000332,100115,600 Plant assets (net) Total assets Liabilities and Stockholders' Equity. Current liabilities Accounts payable Income taxes payable Total current liabilities All sales were on credit. Net cash provided by operating activities for 2022 was $216,000. Capital expenditures were $132,000, and cash dividends paid were $79,678. Compute the following ratios for 2022. (Round Earnings per share, Current ratio and Asset turnover to 2 decimal places, e.g. 1.65 or 1.65:1, and all other answers to 1 decimal place, e.g. 6.8 or 6.8%. Use 365 days for calculation.) (b) Return on common stockholders' equity % (c) Return on assets % (d) Current ratio (e) Accounts receivable turnover times (f) Average collection period days (g) Inventory turnover times (h) Days in inventory days (i) Times interest earned times (j) Asset turnover times (k) Debt to assets ratio % (I) Free cash flow