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Comparative financial statements for Sunland and Culver Ltd. are shown below. Additional information: 1. Seventy-five percent of the sales were on account. 2. The allowance for doubtful accounts was $4,000 in 2021,$5,000 in 2020 , and $3,000 in 2019 . 3. In 2021 and 2020 , dividends of $4,000 and $8,000, respectively, were paid to the common shareholders. 4. Cash provided by operating activities was $103,500 in 2021 and $127,000 in 2020 . 5. Cash used by investing activities was $105,500 in 2021 and $35,000 in 2020. Calculate all possible liquidity, solvency, and profitability ratios for 2021 and 2020 . (Round answers for Collection period, Days sales in inventory, Operating cycle and Free cash flow to 0 decimal places, e.g. 125. Round answer for Earnings per share to 2 decimal places, e.g. 12.50. Round all other answers to 1 decimal place, eg. 12.5 or 12.5%. Enter negative amount using either a negative sign preceding the ProfitabilityRatios 11. Gross profit margin 12. Profit margin 13. Asset turnover 14. Return on assets 15. Return on equity 16. Earnings per share \begin{tabular}{ll} \hline% & % \\ % & % \\ \hline & % \end{tabular} times % 17. Payout ratio \% %