The following are financial statements of Cullumber Company.

Cullumber Company Income Statement For the Year Ended December 31, 2022
Net sales		$2,217,000
Cost of goods sold		1,014,500
Selling and administrative expenses		906,500
Interest expense		82,000
Income tax expense		68,000
Net income		$ 146,000

Cullumber Company Balance Sheet December 31, 2022
Assets
Current assets
Cash		$ 62,400
Debt investments		82,000
Accounts receivable (net)		168,800
Inventory		230,050
Total current assets		543,250
Plant assets (net)		573,500
Total assets		$ 1,116,750
Liabilities and Stockholders Equity
Current liabilities
Accounts payable		$ 160,000
Income taxes payable		45,000
Total current liabilities		205,000
Bonds payable		174,695
Total liabilities		379,695
Stockholders equity
Common stock		352,000
Retained earnings		385,055
Total stockholders equity		737,055
Total liabilities and stockholders equity		$1,116,750

Additional information: The net cash provided by operating activities for 2022 was $190,000. The cash used for capital expenditures was $90,000. The cash used for dividends was $31,100. 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		$enter a dollar amount
(ii)		Current ratio		enter amount rounded to 2 decimal places	:1
(iii)		Free cash flow		$enter a dollar amount
(iv)		Debt to assets ratio		enter percentages rounded to 1 decimal place	%
(v)		Earnings per share		$enter a dollar amount rounded to 2 decimal places