Presented here are summarized data from the balance sheets and income statements of Wiper Incorporated:

WIPER INCORPORATED
Condensed Balance Sheets
December 31, 2023, 2022, 2021
(in millions)
	2023	2022	2021
Current assets	$ 734	$ 959	$ 813
Other assets	2,421	1,928	1,727
Total assets	$ 3,155	$ 2,887	$ 2,540
Current liabilities	$ 585	$ 838	$ 731
Long-term liabilities	1,555	1,015	883
Stockholders equity	1,015	1,034	926
Total liabilities and stockholders' equity	$ 3,155	$ 2,887	$ 2,540

WIPER INCORPORATED
Selected Income Statement and Other Data
For the Years Ended December 31, 2023 and 2022
(in millions)
	2023	2022
Income statement data:
Sales	$ 3,058	$ 2,921
Operating income	304	318
Interest expense	92	73
Net income	215	210
Other data:
Average number of common shares outstanding	42.1	47.5
Total dividends paid	$ 58.0	$ 53.1

C. Calculate working capital and the current ratio for each of the past three years. Note: Enter your answers in millions (i.e., 5,000,000 should be entered as 5). Round "Current ratio" to 1 decimal place.

D.Calculate earnings per share for 2023 and 2022. Note: Round your answers to 2 decimal places.