Additional information for 2017: 1. Net income was $31,000. 2. Sales on account were $380, 200. Sales returns and allowances amounted to $27, 700. 3. Cost of goods sold was $206, 700. 4. Net cash provided by operating activities was $57, 100. 5. Capital expenditures were $26, 600, and cash dividends were $17, 500. Compute the following ratios at December 31, 2017. (Round current ratio and inventory turnover to 2 decimal places, e.g. 1.83 and all other answers to 1 days for calculation.)