The following are financial statements of Metlock, Inc..

Metlock, Inc. Income Statement For the Year Ended December 31, 2017
Net sales		$2,230,100
Cost of goods sold		1,028,700
Selling and administrative expenses		916,600
Interest expense		97,800
Income tax expense		70,080
Net income		$ 116,920

Metlock, Inc. Balance Sheet December 31, 2017
Assets
Current assets
Cash		$ 71,700
Debt investments		85,080
Accounts receivable (net)		188,000
Inventory		156,100
Total current assets		500,880
Plant assets (net)		591,600
Total assets		$ 1,092,480
Liabilities and Stockholders Equity
Current liabilities
Accounts payable		$ 171,600
Income taxes payable		36,580
Total current liabilities		208,180
Bonds payable		218,200
Total liabilities		426,380
Stockholders equity
Common stock		366,300
Retained earnings		299,800
Total stockholders equity		666,100
Total liabilities and stockholders equity		$1,092,480

Additional information: The net cash provided by operating activities for 2017 was $202,400. The cash used for capital expenditures was $108,300. The cash used for dividends was $32,080. The weighted-average number of shares outstanding during the year was 50,000.

(a)

Compute the following values and ratios for 2017. (We provide the results from 2016 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. (2016: $160,500) $
(ii)		Current ratio. (2016: 1.65:1) :1
(iii)		Free cash flow. (2016: $48,700) $
(iv)		Debt to assets ratio. (2016: 31%) %
(v)		Earnings per share. (2016: $3.15) $