The comparative statements of Waterway Company are presented here. Waterway Company Income Statements For the Years Ended December 31 2022 2021 Net sales $1,813,300 $1,753,100 Cost of goods sold 1,008,900 983,000 Gross profit 804,400 770,100 Selling and administrative expenses 516,800 477,800 Income from operations 287,600 292,300 Other expenses and losses Interest expense 18,900 14,800 Income before income taxes 268,700 277,500 Income tax expense 78,224 77,700 Net income $ 190,476 $ 199,800 Waterway Company Balance Sheets December 31 Assets 2022 2021 Current assets Cash $60,200 $64,500 Debt investments (short-term) 70,600 49,200 Accounts receivable (net) 117,800 102,700 Inventory 123,600 114,700 Total current assets 372,200 331,100 Plant assets (net) 602,200 517,900 Total assets $974,400 $849,000 Liabilities and Stockholders' Equity Current liabilities Accounts payable $159,200 $145,200 Income taxes payable 42,400 41,500 Total current liabilities 201,600 186,700 Bonds payable 220,000 200,000 Total liabilities 421,600 386,700 Stockholders' equity Common stock ($5 par) 275,300 301,900 Retained earnings 277,500 160,400 Total stockholders' equity 552,800 462,300 Total liabilities and stockholders' equity $974,400 $849,000 All sales were on credit. Net cash provided by operating activities for 2022 was $231,000. Capital expenditures were $147,000, and cash dividends paid were $73,376. Compute the following ratios for 2022. (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 (0) Times interest earned times 6) Asset turnover times (k) Debt to assets ratio % (1) Free cash flow $