The comparative statements of Wahlberg Company are presented here. Wahlberg Company Income Statement For the Years Ended December 31 2020 Net sales $1,813,300 Cost of goods sold 1,008,900 Gross profit 804,400 Selling and administrative expenses 516,800 Income from operations 287,500 Other expenses and losses Interest expense 18,900 Income before income taxes 268,700 Income tax expense 78,224 Net income $ 190,476 2019 $1,753,100 983,000 770,100 477,800 292,300 14,800 277,500 77,700 $ 199,800 2019 $64,500 49,200 102,700 114,700 331,100 517,900 $849,000 Wahlberg Company Balance Sheets December 31 Assets 2020 Current assets Cash $60,200 Debt investments (short-term) 70,600 Accounts receivable 117,800 Inventory 123,600 Total current assets 372,200 Plant assets (net) 602,200 Total assets $974,400 Liabilities and Stockholders' Equity. Current liabilities Accounts payable $159,200 Income taxes payable 42,400 Total current liabilities 201,600 3onds payable 220,000 Total liabilities 421,600 Stockholders' equity Common stock ($5 par) 275,300 Retained earnings 277,500 Total stockholders' equity 552,800 Total liabilities and stockholders' equity $974,400 $145,200 41,500 186,700 200,000 386,700 301,900 160,400 462,300 $849,000 Il sales were on account. Net cash provided by operating activities for 2020 was $231,000. Capital expenditures were $147,000, and cash dividends were $73,376. 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 ans a) Earnings per share 3.50 b) Return on common stockholders' equity T. c) d) Return on assets Current ratio 1.85:1 e) Accounts receivable turnover 16.4 times f) Average collection period days 9) Inventory turnover times h) Days in inventory days i) Times interest earned j) Asset turnover 'k) Debt to assets ratio 1) Free cash flow