Ayayai inc. applies ASPE and had the following statement of financial position at the end of operations for During 2020. the following occurred: 1. Jia inc sold some of its trademarks. The trademarks thad an unlimited useful life and a cost of $10,000. T proceeds of $22,000. 1. Jia Inc. sold some of its trademarks. The trademarks had an unlimited useful life and a cost of $10,000. They were sold for proceeds of $22,000. 2. Machinery was purchased in exchange for long-term debt of $40,000. 3. Long-term debt in the amount of $10,000 was retired before maturity by paying $10,000 cash 4. An additional $10,000 in common shares was issued. 5. Dividends totalling $13.000 were declared and paid to shareholders. Dividends paid are treated as financing activities. 6. Net income for 2020 was $44,000 after allowing for depreciation of $19,000. 7. Machinery with a carrying value of $18,000 was sold at a gain of $7,000. 8. At December 31, 2020. Cash was $72,500 : Accounts Receivable was $111,000; Accounts Payable was $83,000 and. Inventoryincreased to $107.000. Calculate the following ratios: (Round current cash debt coverage ratio and cash debt coveroge rotio answers to 2 decimal ploces, eg. 52.75. Enter negative amounts using either a negative sign preceding the number e.g. 45 or parentheses eg. (45).) 1. Freecash flow 2. Current cash debt coverage ratio to 1 3. Cash debt coverage ratio to 1