The comparative statements of Wahlberg Company are presented here.

Wahlberg Company Income Statement For the Years Ended December 31
		2020			2019
Net sales		$1,816,900			$1,754,300
Cost of goods sold		1,012,500			990,000
Gross profit		804,400			764,300
Selling and administrative expenses		517,400			478,800
Income from operations		287,000			285,500
Other expenses and losses
Interest expense		17,500			13,000
Income before income taxes		269,500			272,500
Income tax expense		81,052			77,800
Net income		$ 188,448			$ 194,700

Wahlberg Company Balance Sheets December 31
Assets		2020			2019
Current assets
Cash		$59,700			$65,000
Debt investments (short-term)		68,400			50,600
Accounts receivable		116,200			101,300
Inventory		123,700			115,500
Total current assets		368,000			332,400
Plant assets (net)		595,100			522,700
Total assets		$963,100			$855,100
Liabilities and Stockholders Equity
Current liabilities
Accounts payable		$159,000			$144,400
Income taxes payable		43,200			41,500
Total current liabilities		202,200			185,900
Bonds payable		220,000			200,000
Total liabilities		422,200			385,900
Stockholders equity
Common stock ($5 par)		284,600			304,300
Retained earnings		256,300			164,900
Total stockholders equity		540,900			469,200
Total liabilities and stockholders equity		$963,100			$855,100

All sales were on account. Net cash provided by operating activities for 2020 was $240,000. Capital expenditures were $126,000, and cash dividends were $97,048. 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 $ 3.3 (b) Return on common stockholders' equity 34.8 % (c) Return on assets 21.1 % (d) Current ratio 1.82 :1 (e) Accounts receivable turnover 16.7 times (f) Average collection period 21.8 days (g) Inventory turnover 8.47 times (h) Days in inventory 43.09 days (0) Times interest earned 16.4 times (i) Asset turnover 1.9 times (k) Debt to assets ratio 43.84 % (1) Free cash flow $ 16952