The comparative statements of Wildhorse Co. are presented here.

WILDHORSE CO. Income Statements For the Years Ended December 31
		2017		2016
Net sales		$1,892,340		$1,752,300
Cost of goods sold		1,060,340		1,007,800
Gross profit		832,000		744,500
Selling and administrative expenses		501,800		480,800
Income from operations		330,200		263,700
Other expenses and losses
Interest expense		23,700		21,700
Income before income taxes		306,500		242,000
Income tax expense		93,700		74,700
Net income		$ 212,800		$ 167,300

WILDHORSE CO. Balance Sheets December 31
Assets		2017		2016
Current assets
Cash		$ 60,100		$ 64,200
Debt investments (short-term)		74,000		50,000
Accounts receivable		119,600		104,600
Inventory		127,700		117,200
Total current assets		381,400		336,000
Plant assets (net)		663,000		534,300
Total assets		$1,044,400		$870,300
Liabilities and Stockholders Equity
Current liabilities
Accounts payable		$ 161,800		$147,200
Income taxes payable		45,200		43,700
Total current liabilities		207,000		190,900
Bonds payable		234,000		214,000
Total liabilities		441,000		404,900
Stockholders equity
Common stock ($5 par)		290,000		300,000
Retained earnings		313,400		165,400
Total stockholders equity		603,400		465,400
Total liabilities and stockholders equity		$1,044,400		$870,300

All sales were on account. Net cash provided by operating activities for 2017 was $231,000. Capital expenditures were $137,000, and cash dividends were $64,800. Compute the following ratios for 2017. (Round all answers to 2 decimal places, e.g. 1.83 or 1.83%.)

(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		$