The comparative statements of Swifty Company are presented here.

Swifty Company Income Statements For the Years Ended December 31
		2022			2021
Net sales		$1,815,400			$1,748,300
Cost of goods sold		1,012,500			991,000
Gross profit		802,900			757,300
Selling and administrative expenses		514,200			474,200
Income from operations		288,700			283,100
Other expenses and losses
Interest expense		18,100			13,000
Income before income taxes		270,600			270,100
Income tax expense		79,332			76,400
Net income		$ 191,268			$ 193,700

Swifty Company Balance Sheets December 31
Assets		2022			2021
Current assets
Cash		$59,400			$63,700
Debt investments (short-term)		70,100			50,700
Accounts receivable (net)		117,800			102,300
Inventory		124,000			114,800
Total current assets		371,300			331,500
Plant assets (net)		596,900			523,100
Total assets		$968,200			$854,600
Liabilities and Stockholders Equity
Current liabilities
Accounts payable		$159,000			$145,000
Income taxes payable		42,000			42,500
Total current liabilities		201,000			187,500
Bonds payable		220,000			200,000
Total liabilities		421,000			387,500
Stockholders equity
Common stock ($5 par)		279,500			300,100
Retained earnings		267,700			167,000
Total stockholders equity		547,200			467,100
Total liabilities and stockholders equity		$968,200			$854,600

All sales were on credit. Net cash provided by operating activities for 2022 was $241,000. Capital expenditures were $137,000, and cash dividends paid were $90,568. Compute the following ratios for 2022. (Round Earnings per share, Current ratio and Asset turnover to 2 decimal places, e.g. 1.65 or 1.65:1, and all other answers to 1 decimal place, e.g. 6.8 or 6.8%. Use 365 days for calculation.)

(a)		Earnings per share		$enter a dollar amount rounded to 2 decimal places
(b)		Return on common stockholders equity		enter percentages rounded to 1 decimal place	%
(c)		Return on assets		enter percentages rounded to 1 decimal place	%
(d)		Current ratio		enter the ratio rounded to 2 decimal places	:1
(e)		Accounts receivable turnover		enter a number of times rounded to 1 decimal place	times
(f)		Average collection period		enter a number of days rounded to 1 decimal place	days
(g)		Inventory turnover		enter a number of times rounded to 1 decimal place	times
(h)		Days in inventory		enter a number of days rounded to 1 decimal place	days
(i)		Times interest earned		enter a number of times rounded to 1 decimal place	times
(j)		Asset turnover		enter a number of times rounded to 2 decimal places	times
(k)		Debt to assets ratio		enter percentages rounded to 1 decimal place	%
(l)		Free cash flow		$enter a dollar amount