Whispering winds Corp. Balance Sheets December 31 32,860 24,860 Receivables (net) 80,300 ther current assets 100,300 Long-term investments 62,000 60,000 Property, plant, and equipment (net) 520,300 480,300 795,760 720,760 Total assets 79,860 74,860 Current liabilities 100,300 Long-term liabilities 90,300 Common stock 340,300 310,300 285,300 235,300 Retained earnings Total liabilities and stockholders' equity 795,760 720,760 Whispering Winds Corp Income Statements For the Years Ended December 31 $796,000 $704,000 Sales revenue 440,000 400,000 Cost of goods sold Operating expenses (including income taxes) 240,000 220,000 116,000 84,000 Net income Additional information: $132,660 $60,860 Net cash from operating activities $49,860 $38,000 Cash used for capital expenditures $66,000 $19,860 Dividends paid Weighted-average number of shares outstanding 33,000 30,000 Compute these values and ratios for 2016 and 2017. (Round Earnings per sha places, e.g. $2.78 and current Ratio and Debt to assets ratio to 1 decima Enter negative amounts using either a negative sign preceding the numb g. (a) Earnings per share 214 (b) working capital 304000 (c) Current ratio. (d) Debt to assets ratio. (e) Free cash flow