Blossom Company has these comparative balance sheet data: BLOSSOM COMPANY Balance Sheets December 31 2022 2021 Cash $21,630 $43,260 Accounts receivable (net) 100,940 86,520 Inventory 86,520 72,100 Plant assets (net) 288,400 259,560 $497,490 $461,440 Accounts payable $72,100 $86,520 Mortgage payable (15%) 144,200 144,200 PDF Common stock, $10 par 201,880 173,040 Retained earnings 79,310 57,680 $497,490 $461,440 Additional information for 2022: Net income was $32,400. 1. Sales on account were $376,500. Sales returns and allowances amounted to $26,700. 2. Cost of goods sold was $202,100 3. 4. Net cash provided by operating activities was $59,100. Capital expenditures were $29,400, and cash dividends were $17,300. 5. 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.s. 1.8. Use 365 days for calculation.) (a) Current ratio. :1 2.9 (b) Accounts receivable turnover. times 93.3 (c) Average collection period. 182 days (d) Inventory turnover times 2.55 (e) Days in inventory. days 143.1 (f) Free cash flow. 12400 tA