Boom Ltd has the following comparative data.
			BOOM LTD
		Statement of financial position as at 30 June
		2020		2019
		$		$
Cash		20,050		29,380
Receivables (net)		63,560		57,190
Inventories		59,200		51,300
Property, plant and equipment (net)		207,980		179,170
		350,790		317,040
Accounts payable		47,670		57,610
Loan payable (15%)		99,000		99,000
Share capital, $10 each		138,000		118,000
Retained earnings		66,120		42,430
		350,790		317,040

Additional information for 2020:
1	Profit was $19,120
2	Sales on account were $376,000. Sales returns and allowances amounted to $29,700
3	Cost of sales was $199,400.
4	Net cash provided by operating activities was $52,400
5	The loan payable is a non-current liability in both years.
6	Depreciation for the year was $22,500 and there were no disposals in the year.

Required

Calculate the following at 30 June 2020 (round your final answers to 2 decimal places):

a) Current ratio.

b) Quick ratio.

c) Average collection period.

d) Average days in inventory.

e) Cash return on sales ratio.

f) Cash debt coverage.

g) Current cash debt coverage.

h) Capital expenditure ratio

i) Free cash flow