\begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{\begin{tabular}{l} CULVER CORP \\ Statement of Financial Position \\ March 31.2024 \end{tabular}} \\ \hline Assets & 2024 & 2023 \\ \hline Cash & $431,400 & $239,300 \\ \hline Accounts Receivable & 182,000 & 355.300 \\ \hline Short-Fem imvestments & 458,200 & 324800 \\ \hline Imventory & 2,334,800 & 2,088.100 \\ \hline Property, Plant, and Equipenent & 880.300 & 800,300 \\ \hline Less: Accumulated Deprecivtion & (769.400) & (559,100) \\ \hline Patents, net & 196,900 & 216,000 \\ \hline Total Assets & $3,714,800 & $3,464,300 \\ \hline \multicolumn{3}{|l|}{ Liabilities and Shareholders' Equity } \\ \hline Accounts Payable & $398.200 & $274.800 \\ \hline Other Accrued Payables & 159300 & 248,300 \\ \hline Dividends Payable: & 78,100 & 85,600 \\ \hline Income Taxes Payable & 25,400 & 43,200 \\ \hline Note Payable (Long-Term) & 180,200 & 568,000 \\ \hline Bonds Payable. & 902,500 & 406,000 \\ \hline Common Shares & 1,600,000 & 1,600,000 \\ \hline Retalned Earnings & 371.100 & 238.400 \\ \hline Total tlabilities \& Shareholders Equity & $3,714,800 & $3,464,300 \\ \hline \end{tabular} Culver Corporation Statement of Cash Flows For the Year Ended March 31, 2024 Cash frows from operating activities Net income Add: Depreciation-capital assets Amortization-patents Loss ansale of land Decrease in zccousts recelvable increace in accounts parable Less incease in inventary. Decrease in income tames payaber Decrease in other accrued piyabies $105.200 210,300 19.700 100000 172.700 123400 (246,700) (17) (69.000) Cahtrom operating activities $437,000 Cashtiows rom incetingativites Proceeds from sale of land 220000 Calculate the operating cash flow ratio and net free cash flow. (Round operating cash flow ratio answer to 2 decimal places, e.g. 52.75. )