The comparative statements of Sunland Company are presented here. SUNLAND COMPANY Income Statements For the Years Ended December 31 2022 2021 Net sales Cost of goods sold $2,178,400 $2,030,000 1,207,000 1,187,080 971,400 842,920 Gross profit Selling and administrative expenses 590,000 565,220 Income from operations 381,400 277,700 Other expenses and losses Interest expense 25.960 23,600 Income before income taxes 355,440 254,100 Income tax expense 106,632 76,230 Net income $ 248,808 $177,870 SUNLAND COMPANY Balance Sheets December 31 Assets 2022 2021 Current assets Cash $ 70,918 $75.756 Debt investments (short-term) 87,320 139,004 59,000 121,304 Accounts receivable Inventory 148,680 136,290 SUNLAND COMPANY Balance Sheets December 31 Assets 2022 2021 Current assets Cash $ 70,918 $75,756 Debt investments (short-term) 87,320 59,000 Accounts receivable 139,004 121,304 Inventory 148,680 136,290 Total current assets 445,922 392,350 Plant assets (net) 765,820 613,954 Total assets $1,211,742 $1,006,304 Liabilities and Stockholders' Equity Current liabilities Accounts payable $ 188,800 $171,572 Income taxes payable 51,330 49,560 Total current liabilities 240,130 221,132 Bonds payable 259,600 236,000 Total liabilities 499,730 457,132 Stockholders' equity Common stock ($5 par) 342,200 354,000 Retained earnings 369,812 195,172 Total stockholders' equity 712,012 549,172 Total liabilities and stockholders' equity $1,211,742 $1,006,304 All sales were on account. Net cash provided by operating activities for 2022 was $259,600. Capital expenditures were $160,480, and cash dividends were $74,168. Compute the following ratios for 2022. (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 (e) Accounts receivable turnover times (f) Average collection period days (g) Inventory turnover times (h) Days in inventory days (i) Times interest earned times 6) Asset turnover times (k) Debt to assets ratio (1) Free cash flow