please write all the steps exactly. thank you.

Dec. 31 Jan. 1 Current Year $31,60026,900 Sales $936,000 Cash Accounts receivable 252,000 216,000 Cost of goods sold Inventory Equipment (net) 173,000 78,000Gross profit on sales $421,000 129,000 2000 Operating expenses $585,600 $572,900 Operating income 332.000) $ 89,000 Interest expense and income taxes Accounts payable S135,000 $147,000 Dividends payable 18,000 14,000 90,000 (39,000) Net income Capital stock, $9 par 90,000 Retained earnings 342600321 90 $585,600 $572,900 All sales were made on account. Cash dividends declared during the year totaled $29,300. Compute the following: a Average accounts receivable turnover b Book value per share at the end of the current year c Earnings per share of capital stock d Return on assets e Return on common stockholders' equity is computed by times dividing Sb y $