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The comparative statements of Carla Vista Co. are presented here. CARLA VISTA CO. Income Statements For the Years Ended December 31 2017 2016Net sales $1,897,540 $1,757,500Cost of goods sold 1,065,540 1,013,000Gross profit 832,000 744,500Selling and administrative expenses 507,000 486,000Income from operations 325,000 258,500Other expenses and losses Interest expense 24,000 22,000Income before income taxes 301,000 236,500Income tax expense 94,000 75,000Net income $ 207,000 $ 161,500 CARLA VISTA CO. Balance Sheets December 31Assets 2017 2016Current assets Cash $ 60,100 $ 64,200 Debt investments (short-term) 74,000 50,000 Accounts receivable 124,800 109,800 Inventory 128,000 117,500 Total current assets 386,900 341,500Plant assets (net) 659,000 530,300Total assets $1,045,900 $871,800Liabilities and Stockholders EquityCurrent liabilities Accounts payable $ 167,000 $152,400 Income taxes payable 45,500 44,000 Total current liabilities 212,500 196,400Bonds payable 230,000 210,000 Total liabilities 442,500 406,400Stockholders equity Common stock ($5 par) 290,000 300,000 Retained earnings 313,400 165,400 Total stockholders equity 603,400 465,400Total liabilities and stockholders equity $1,045,900 $871,800All sales were on account. Net cash provided by operating activities for 2017 was $251,000. Capital expenditures were $135,000, and cash dividends were $59,000.Compute the following ratios for 2017. (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 (f) Average collection period (g) Inventory turnover (h) Days in inventory (i) Times interest earned (j) Asset turnover (k) Debt to assets ratio (l) Free cash flow