Blossom Company has these comparative balance sheet data:

Blossom Company Balance Sheets December 31
		2025		2024
Cash		$15,500		$31,000
Accounts receivable (net)		70,000		63,000
Inventory		58,000		47,000
Plant assets (net)		200,000		190,000
		$343,500		$331,000
Accounts payable		$55,000		$65,000
Bonds payable (15%)		100,000		100,000
Common stock, $10 par		140,000		126,000
Retained earnings		48,500		40,000
		$343,500		$331,000

Additional information for 2025:

1.		Net income was $22,000.
2.		Sales on account were $390,000. Sales returns and allowances amounted to $20,000.
3.		Cost of goods sold was $200,000.
4.		Net cash provided by operating activities was $51,000.
5.		Capital expenditures were $15,000, and cash dividends paid were $13,500.
6.		The bonds payable are due in 2038.

Compute the following ratios at December 31, 2025. (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		enter ratio rounded to 2 decimal places	:1
b.		Accounts receivable turnover		enter a number of times rounded to 1 decimal place	times
c.		Average collection period		enter a number of days rounded to 1 decimal place	days
d.		Inventory turnover		enter a number of times rounded to 2 decimal places	times
e.		Days in inventory		enter a number of days rounded to 1 decimal place	days
f.		Free cash flow		$enter a dollar amount