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 1.065,315 1.013.800 Cost of goods sold Gross profit 836,095 744.500 507,800 486.800 328,295 257.700 Selling and administrative expenses Income from operations Other expenses and losses Interest expense 23.700 21,700 304,595 236,000 Income before income taxes 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 74,000 50.000 Debt investments (short-term) Accounts receivable 125,600 110.600 Inventory 127,700 117,200 387,660 342.000 Total current assets 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 213,000 196.900 231,000 211,000 Bonds payable Total liabilities 444.000 407.900 Stockholders' equity 290.000 300,000 313,660 165,400 Common stock ($5 par) Retained earnings Total stockholders' equity Total liabilities and stockholders' equity 603,660 465,400 $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, eg 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 $ 3.6 (b) Return on common stockholders' equity 39.5 (c) Return on assets 22 % (d) Current ratio 1.82 :1 (e) Accounts receivable turnover 1.6 times (f) Average collection period 228.1 days Inventory turnover times (h) Days in inventory days (0) Times interest earned 13.9 times (0) Asset turnover times (k) Debt to assets ratio % (1) Free cash flow $