The comparative statements of Wahlberg Company are presented here.

Wahlberg Company Income Statement For the Years Ended December 31
		2020			2019
Net sales		$1,812,400			$1,745,900
Cost of goods sold		1,005,600			982,000
Gross profit		806,800			763,900
Selling and administrative expenses		518,600			479,200
Income from operations		288,200			284,700
Other expenses and losses
Interest expense		18,500			14,600
Income before income taxes		269,700			270,100
Income tax expense		83,172			76,600
Net income		$ 186,528			$ 193,500

Wahlberg Company Balance Sheets December 31
Assets		2020			2019
Current assets
Cash		$60,700			$64,300
Debt investments (short-term)		70,400			49,100
Accounts receivable		116,800			101,000
Inventory		122,900			115,100
Total current assets		370,800			329,500
Plant assets (net)		600,400			519,700
Total assets		$971,200			$849,200
Liabilities and Stockholders Equity
Current liabilities
Accounts payable		$159,500			$144,000
Income taxes payable		43,500			42,900
Total current liabilities		203,000			186,900
Bonds payable		220,000			200,000
Total liabilities		423,000			386,900
Stockholders equity
Common stock ($5 par)		281,600			301,300
Retained earnings		266,600			161,000
Total stockholders equity		548,200			462,300
Total liabilities and stockholders equity		$971,200			$849,200

All sales were on account. Net cash provided by operating activities for 2020 was $214,000. Capital expenditures were $130,000, and cash dividends were $80,928. 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		$
(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		$