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 $ 683 $ 915 $ 763 Other assets 2,416 1,923 1,722 Total assets $ 3,099 $ 2,838 $ 2,485 Current liabilities $ 576 $ 806 $ 713 Long-term liabilities 1,513 1,003 851 Stockholders equity 1,010 1,029 921 Total liabilities and stockholders' equity $ 3,099 $ 2,838 $ 2,485 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 $ 3,053 $ 2,916 Operating income 299 313 Interest expense 87 68 Net income 200 195 Other data: Average number of common shares outstanding 41.6 47.0 Total dividends paid $ 53.0 $ 52.6 Required: Calculate return on investment, based on net income and average total assets, for 2023 and 2022. Calculate return on equity for 2023 and 2022. Calculate working capital and the current ratio for each of the past three years. Calculate earnings per share for 2023 and 2022. If Wiper's stock had a price/earnings ratio of 13 at the end of 2023, what was the market price of the stock? Calculate the cash dividend per share for 2023 and the dividend yield based on the market price calculated in part e. Calculate the dividend payout ratio for 2023. Assume that accounts receivable at December 31, 2023, totaled $312 million. Calculate the number of days' sales in receivables at that date. Calculate Wiper's debt ratio and debt/equity ratio at December 31, 2023 and 2022. Calculate the times interest earned ratio for 2023 and 2022.