Additional information for 2022 : 1. Net income was $24,500. 2. Sales on account were $409,200. Sales returns and allowances amounted to $24,500. 3. Cost of goods sold was $199,800. 4. Net cash provided by operating activities was $46,000. 5. Capital expenditures were $23,000, and cash dividends paid were $10,500. 6. The bonds payable are due in 2035 . Compute the following ratios at December 31, 2022. (Round current ratio to 2 decimal places, e.g. 1.67. Round Ac turnover, Average collection period, Inventory turnover and Days in inventory to 1 decimal place, e.g. 1.6.) (a) Current ratio :1 (b) Accounts receivable turnover times (c) Average collection period days (d) Inventory turnover times (e) Days in inventory days (f) Free cash flow