Bellevue Corporation has the following comparative statement of financial position data: BELLEVUE CORPORATION Statement of Financial Position December 31 2022 2021 Cash $25,500 $30,600 Receivables (net) 67,800 62,800 Inventory 58,500 51,800 Property, plant and equipment (net) 200,000 180,000 $351,800 $325,200 Accounts payable $49,700 $66,000 Mortgage payable 100,000 100,000 Common shares 142,000 120,800 Retained earnings 60,100 38,400 $351,800 $325,200 Additional information for 2022: 1. Net income was $39,900. 2. Sales on account were $352,400. 3. Cost of goods sold was $197,100. 4. The allowance for doubtful accounts was $3,500 at the end of 2022, and $3,900 at the end of 2021. 5. Net cash provided by operating activities was $47,700. 6. Net capital expenditures were $25,100, and cash dividends were $18,200. Calculate the following ratios at December 31, 2022: (Round current ratio, receivables turnover, average collection period, inventory turnover and days in inventory to 1 decimal place, e.g. 5.2:1 or 5.2. Use 365 days for calculation.) (a) Current ratio :1 (b) Receivables turnover times (c) Average collection period days (d) Inventory turnover times (e) Days in inventory days $ (f) Free cash flow