The comparative statements of Wahlberg Company are presented here.

2020 2019

Net sales $1,810,600 $1,752,800

Cost of goods sold 1,010,100 994,000

Gross profit 800,500 758,800

Selling and administrative expenses 520,200 475,800

Income from operations 280,300 283,000

Other expenses and losses

Interest expense 17,400 13,400

Income before income taxes 262,900 269,600

Income tax expense 79,444 77,100

Net income $ 183,456 $ 192,500

Wahlberg Company

Balance Sheets

December 31

Assets 2020 2019

Current assets

Cash $59,800 $63,800

Debt investments (short-term) 68,900 50,000

Accounts receivable 117,600 101,300

Inventory 122,500 115,400

Total current assets 368,800 330,500

Plant assets (net) 598,300 521,100

Total assets $967,100 $851,600

Liabilities and Stockholders' Equity

Current liabilities

Accounts payable $159,000 $146,000

Income taxes payable 43,100 41,000

Total current liabilities 202,100 187,000

Bonds payable 220,000 200,000

Total liabilities 422,100 387,000

Stockholders' equity

Common stock ($5 par) 275,000 298,300

Retained earnings 270,000 166,300

Total stockholders' equity 545,000 464,600

Total liabilities and stockholders' equity $967,100 $851,600

All sales were on account. Net cash provided by operating activities for 2020 was $209,000. Capital expenditures were $125,000, and cash dividends were $79,756.

Compute the following ratios for 2020.

(a) Earnings per share $

(b) Return on common stockholders' equity %

(c) Return on assets %

(d) Current ratio :1

(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 %

(l) Free cash flow