Blossom Company has these comparative balance sheet data: BLOSSOM COMPANY Balance Sheets December 31 2022 2021 Cash $36,060 $ 72,120 Accounts receivable (net) 168,280 144,240 Inventory 144,240 120,200 Plant assets (net) 480,800 432,720 $829,380 $769,280 Accounts payable $ 120,200 $ 144,240 Mortgage payable (15%) 240,400 240,400 Common stock, $10 par 336,560 288,480 Retained earnings 132,220 96,160 $829,380 $769,280 Additional information for 2022: 1. Net income was $27,800. 2. Sales on account were $380,600. Sales returns and allowances amounted to $26,800. 3. Cost of goods sold was $213,300. 4. Net cash provided by operating activities was $58,300. 5. Capital expenditures were $27,300, and cash dividends were $21,900. Compute the following ratios at December 31, 2022. (Round current ratio and inventory turnover to 2 decimal places, e.g. 1.83 and all other answers to 1 decimal place, e.g. 1.8. Use 365 days for calculation.) (a) Current ratio. (b) Accounts receivable turnover. times (c) Average collection period. days (d) Inventory turnover. times (e) Days in inventory. days (f) Free cash flow