The comparative statements of Sheridan Company are presented here.

SHERIDAN COMPANY Income Statements For the Years Ended December 31
		2022		2021
Net sales		$1,901,410		$1,758,300
Cost of goods sold		1,065,315		1,013,800
Gross profit		836,095		744,500
Selling and administrative expenses		507,800		486,800
Income from operations		328,295		257,700
Other expenses and losses
Interest expense		23,700		21,700
Income before income taxes		304,595		236,000
Income tax expense		93,375		74,700
Net income		$ 211,220		$ 161,300

SHERIDAN COMPANY Balance Sheets December 31
Assets		2022		2021
Current assets
Cash		$ 60,360		$ 64,200
Debt investments (short-term)		74,000		50,000
Accounts receivable		125,600		110,600
Inventory		127,700		117,200
Total current assets		387,660		342,000
Plant assets (net)		660,000		531,300
Total assets		$1,047,660		$873,300
Liabilities and Stockholders Equity
Current liabilities
Accounts payable		$ 167,800		$153,200
Income taxes payable		45,200		43,700
Total current liabilities		213,000		196,900
Bonds payable		231,000		211,000
Total liabilities		444,000		407,900
Stockholders equity
Common stock ($5 par)		290,000		300,000
Retained earnings		313,660		165,400
Total stockholders equity		603,660		465,400
Total liabilities and stockholders equity		$1,047,660		$873,300

All sales were on account. Net cash provided by operating activities for 2022 was $245,940. Capital expenditures were $137,000, and cash dividends were $62,960. Compute the following ratios for 2022. (Round current ratio, earnings per share and asset turnover to 2 decimal places, e.g 1.83 and all other answers to 1 decimal place, e.g. 1.8 or 2.5%. Use 365 days in calculation.)

(a)		Earnings per share		$enter earnings per share in dollars rounded to 2 decimal places
(b)		Return on common stockholders equity		enter Return on common stockholders equity in percentages rounded to 1 decimal place	%
(c)		Return on assets		enter Return on assets in percentages rounded to 1 decimal place	%
(d)		Current ratio		enter Current ratio rounded to 2 decimal places	:1
(e)		Accounts receivable turnover		enter a number of Accounts receivable turnover in times rounded to 1 decimal place	times
(f)		Average collection period		enter a number of Average collection period in days rounded to 1 decimal place	days
(g)		Inventory turnover		enter a number of Inventory turnover in times rounded to 1 decimal place	times
(h)		Days in inventory		enter a number of days in inventory rounded to 1 decimal place	days
(i)		Times interest earned		enter a number of times interest earned rounded to 1 decimal place	times
(j)		Asset turnover		enter a number of Asset turnover in times rounded to 2 decimal places	times
(k)		Debt to assets ratio		enter Debt to assets ratio in percentages rounded to 1 decimal place	%
(l)		Free cash flow		$enter Free cash flow in dollars