The comparative statements of Cullumber Company are presented here:

CULLUMBER COMPANY Income Statements For the Years Ended December 31
		2019		2018
Net sales		$1,899,240		$1,759,200
Cost of goods sold		1,067,240		1,014,700
Gross profit		832,000		744,500
Selling and administrative expenses		508,700		487,700
Income from operations		323,300		256,800
Other expenses and losses
Interest expense		23,200		21,200
Income before income taxes		300,100		235,600
Income tax expense		93,200		74,200
Net income		$206,900		$161,400

CULLUMBER COMPANY Balance Sheets December 31
Assets		2019		2018
Current assets
Cash		$60,100		$64,200
Debt investments (short-term)		74,000		50,000
Accounts receivable		126,500		111,500
Inventory		127,200		116,700
Total current assets		387,800		342,400
Plant assets (net)		663,000		534,300
Total assets		$1,050,800		$876,700
Liabilities and Stockholders Equity
Current liabilities
Accounts payable		$168,700		$154,100
Income taxes payable		44,700		43,200
Total current liabilities		213,400		197,300
Bonds payable		234,000		214,000
Total liabilities		447,400		411,300
Stockholders equity
Common stock ($5 par)		290,000		300,000
Retained earnings		313,400		165,400
Total stockholders equity		603,400		465,400
Total liabilities and stockholders equity		$1,050,800		$876,700

All sales were on account. Net cash provided by operating activities for 2019 was $246,000. Capital expenditures were $135,000, and cash dividends were $58,900. Compute the following ratios for 2019. (Round free cash flow to 0 decimal places, e.g. 5,275 and all other answers to 2 decimal places, e.g. 1.83 or 1.83%. Use 365 days for calculation.)

(a)		Earnings per share		$enter a dollar amount
(b)		Return on common stockholders equity		enter percentages	%
(c)		Return on assets		enter percentages	%
(d)		Current ratio		enter current ratio	:1
(e)		Accounts receivable turnover		enter the Accounts receivable turnover	times
(f)		Average collection period		enter a number of days	days
(g)		Inventory turnover		enter the Inventory turnover	times
(h)		Days in inventory		enter a number of days	days
(i)		Times interest earned		enter the Times interest earned	times
(j)		Asset turnover		enter the Asset turnover	times
(k)		Debt to assets ratio		enter percentages	%
(l)		Free cash flow		$enter a dollar amount rounded to 0 decimal places