The comparative statements of Wahlberg Company are presented here. Wahlberg Company Income Statement For the Years Ended December 31 2020 2019 Net sales $1,817,500 $1,753,100 Cost of goods sold 1,008,600 978,000 Gross profit 808,900 775,100 Selling and administrative expenses 519,200 480,800 Income from operations 289,700 294,300 Other expenses and losses Interest expense 18,900 14,100 Income before income taxes 270,800 280,200 Income tax expense 81,512 78,000 Net income $ 189,288 $ 202,200 Wahlberg Company Balance Sheets Wahlberg Company Balance Sheets December 31 Assets 2020 2019 Current assets Cash $60,300 $64,500 Debt investments (short-term) 68,300 50.500 Accounts receivable 116,100 101,000 Inventory 122,700 115,200 Total current assets 367,400 331,200 Plant assets (net) 603,300 521,600 Total assets $970,700 $852,800 Liabilities and Stockholders' Equity Current liabilities Accounts payable $161,000 $145,900 Income taxes payable 43,100 41,900 Total current liabilities 204,100 187,800 Bonds payable 220,000 200,000 Liabilities and Stockholders' Equity. Current liabilities Accounts payable $161,000 $145,900 Income taxes payable 43,100 41,900 Total current liabilities 204,100 187,800 Bonds payable 220.000 200,000 Total liabilities 424,100 387,800 Stockholders' equity Common stock ($5 par) 276,200 297,400 Retained earnings 270,400 167,600 Total stockholders' equity 546,600 465,000 Total liabilities and stockholders' equity $970,700 $852,800 All sales were on account. Net cash provided by operating activities for 2020 was $240,000. Capital expenditures were $146,000, and cash dividends were $86,488. Compute the following ratios for 2020. (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.) (a) Earnings per share $ 3.47 (b) Return on common stockholders' equity 36.6 % (c) Return on assets 20.8 % (d) Current ratio 1.8 :1 (e) Accounts receivable turnover 16.7 times (f) Average collection period days (g) Inventory turnover 8.4 times (h) Days in inventory days (i) Times interest earned 15.3 times (i) Asset turnover 1.9 times (k) Debt to assets ratio 41.3 % (1) Free cash flow $