The following are financial statements of Blossom Company.

Blossom Company Income Statement For the Year Ended December 31, 2022
Net sales		$2,187,000
Cost of goods sold		1,010,000
Selling and administrative expenses		900,000
Interest expense		75,000
Income tax expense		62,000
Net income		$ 140,000

Blossom Company Balance Sheet December 31, 2022
Assets
Current assets
Cash		$ 55,000
Debt investments		80,000
Accounts receivable (net)		168,000
Inventory		75,000
Total current assets		378,000
Plant assets (net)		570,000
Total assets		$ 948,000
Liabilities and Stockholders Equity
Current liabilities
Accounts payable		$ 150,000
Income taxes payable		30,000
Total current liabilities		180,000
Bonds payable		151,800
Total liabilities		331,800
Stockholders equity
Common stock		340,000
Retained earnings		276,200
Total stockholders equity		616,200
Total liabilities and stockholders equity		$948,000

Additional information: The net cash provided by operating activities for 2022 was $190,000. The cash used for capital expenditures was $85,000. The cash used for dividends was $30,000. The weighted-average common shares outstanding during the year was 50,000.

(a)

Compute the following values and ratios for 2022. (We provide the results from 2021 for comparative purposes.) (Round Current Ratio and Earnings per share to 2 decimal places, e.g. 15.25 and Debt to assets ratio to 1 decimal place, e.g. 78.9%. Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

(i)		Working capital. (2021: $160,500)
(ii)		Current ratio. (2021: 1.65:1)
(iii)		Free cash flow. (2021: $48,700)
(iv)		Debt to assets ratio. (2021: 31%)
(v)		Earnings per share. (2021: $3.15)

(i)		Working capital
(ii)		Current ratio			:1
(iii)		Free cash flow
(iv)		Debt to assets ratio			%
(v)		Earnings per share