Armada Corporation has the following comparative statement of financial position data: \begin{tabular}{|c|c|c|} \hline & 2025 & 2024 \\ \hline Cash & $25,000 & $30,000 \\ \hline Receivables (net) & 65,000 & 60,000 \\ \hline Inventory & 60,000 & 50,000 \\ \hline \multirow{2}{*}{ Property, plant and equipment (net) } & 200,000 & 180,000 \\ \hline & $350,000 & $320,000 \\ \hline Accounts payable & $50,000 & $60,000 \\ \hline Mortgage payable & 100,000 & 100,000 \\ \hline Common shares & 140,000 & 120,000 \\ \hline \multirow[t]{2}{*}{ Retained earnings } & 60,000 & 40,000 \\ \hline & $350,000 & $320,000 \\ \hline \end{tabular} Additional information for 2025 : 1. Net income was $38,000. 2. Sales on account were $350,000. 3. Cost of goods sold was $198,000. 4. The allowance for expected credit losses was $3,500 at the end of 2025 , and $3,900 at the end of 2024 . 5. Net cash provided by operating activities was $48,000. 6. Net capital expenditures were $25,000, and cash dividends were $18,000. Calculate the following ratio5 at December 31, 2025: (Round current ratio, receivables turnover, average collection period, inventory turnover and days in inventory to 1 decimal place, es. 5.2:1 or 5.2. Use 365 days for calculation. Use rounded calculation obtained in (b) to arrive at the answer for (c). Use rounded calculation in (d) to arrive at the answer in (e)) Calculate the following ratios at December 31,2025: (Round current ratio, receivables turnover, averaze collection period, inventory turnover and days in inventory to 1 decimal place, es. 5.2.1 or 5.2. Use 365 days for calculation. Use rounded calculation obtained in (b) to arrive at the answer for (c). Use rounded calculation in (d) to arrive at the answer in (e)) (a) Current ratio :1 (b) Receivables turnover times (c) Average collection period days (d) Inventory turnover times (e) Days in imventory days (f) Freecash flow 5