-- missing information--
Balance Sheet
December 31, 2017
Assets  	
Current assets  	
  Cash                                  60,100
  Debt investments          84,000
  Accounts receivable (net)       169,800
  Inventory                         145,000
   Total current assets        458,900
Plant assets (net)         575,300
Total assets                                            1,034,200
Liabilities and Stockholders’ Equity  	
Current liabilities  	
  Accounts payable          160,000
  Income taxes payable    35,500
   Total current liabilities          195,500
Bonds payable                  200,000
   Total liabilities                            395,500
Stockholders’ equity  	
  Common stock                  350,000
  Retained earnings           288,700
  Total stockholders’ equity  638,700
Total liabilities and stockholders’ equity  $1,034,200
Income Statement
For the Year Ended December 31, 2017
Net sales  	$2,218,500
Cost of goods sold  	1,012,400
Selling and administrative expenses  	906,000
Interest expense  	78,000
Income tax expense  	69,000
Net income  	$ 153,100
Answer:
 <u><em>  (i) Working capital.</em></u><em>    </em> $  263,400
  <u><em> (ii) Current ratio</em></u><em>                </em> 2.35
<u><em> (iii) Free cash flow</em></u><em>.         $  </em>98,800
<em><u>  (iv) Debt to assets ratio.</u></em><em>   38.2%</em>
<u><em> (v) Earnings per share. </em></u><em>     $ </em>3.062
Explanation:
 <u><em>  (i) Working capital.</em></u>
Current Assets - Current Liabilities:
458,900 - 195,500 = 263,400
  <u><em> (ii) Current ratio</em></u>
Current Assets / Current Laibilities 
   458,900 / 195,500 = 2.35
<u><em> (iii) Free cash flow. </em></u>
cash from operations less cash used for capital expenditures
190,800 - 92,000 = 98,800
<em><u>  (iv) Debt to assets ratio.</u></em>
  Liaiblities /    Assets
  395,500 /   1,034,200  = 0.382421195
<u><em> (v) Earnings per share.</em></u>
net income / average shares outstanding
$ 153,100 / 50,000 = 3.062