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

$\backslash$table$[[\backslash$table$[[$WIPER INCORPORATED$],[$Selected Income Statement and Other Data For the Years Ended December $31,2023$ and $2022($in millions$)]],2022],[$Income statement data:,,$3,055,$$ $2,918],[$Sales$,,301,315],[$Operating income,,$89,70],[$Interest expense,,$206,201],[$Net income,,,$],[$Other data:,,$41\mathrm{.}8,47\mathrm{.}2],[$Average number of common shares outstanding,,$ $55\mathrm{.}0,$$ $52\mathrm{.}8]]$

Required:

a$.$ Calculate return on investment, based on net income and average total assets, for $2023$ and $2022.$

b$.$ Calculate return on equity for $2023$ and $2022.$

c$.$ Calculate working capital and the current ratio for each of the past three years.

d$.$ Calculate earnings per share for $2023$ and $2022.$

e$.$ If Wiper's stock had a price$/$earnings ratio of $12$ at the end of $2023,$ what was the market price of the stock?

f$.$ Calculate the cash dividend per share for $2023$ and the dividend yield based on the market price calculated in part e$.$

g$.$ Calculate the dividend payout ratio for $2023.$

h$.$ Assume that accounts receivable at December $31,2023,$ totaled $$314$ million. Calculate the number of days' sales in receivables at that date.

i$.$ Calculate Wiper's debt ratio and debt$/$equity ratio at December $31,2023$ and $2022.$

J$.$ Calculate the times interest earned ratio for $2023$ and $2022.$

Answer is complete but not entirely correct.

Complete this question by entering your answers in the tabs below.

Req A and $B$

Req $C$

Req D

Req E to H

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 ratia" to $1$ decimal place.

$\backslash$table$[[,2023,2022,2021],[$Working capital,$\{\begin{array}{c}\text{:}\text{\$}1\\ 183\\ 000\end{array},$$$1,032,000,$$$1,065,000$