Bramble Company has these comparative balance sheet data:

BRAMBLE COMPANY Balance Sheets December 31
		2022		2021
Cash		$ 36,600		$ 28,600
Accounts receivable (net)		67,900		64,300
Inventory		69,700		57,700
Plant assets (net)		184,900		185,700
		$359,100		$336,300
Accounts payable		$ 54,600		$ 65,900
Mortgage payable (15%, due in 15 years)		86,600		107,800
Common stock, $10 par		157,900		123,300
Retained earnings		60,000		39,300
		$359,100		$336,300

Additional information for 2022:

1.		Net income was $21,000.
2.		Sales on account were $443,000. Sales returns and allowances amounted to $27,500.
3.		Cost of goods sold was $255,000.
4.		Net cash provided by operating activities was $50,000.
5.		Capital expenditures were $27,000, and cash dividends were $10,000.

Compute the following ratios at December 31, 2022.

(a)Current ratio current ratio: :1

(b)Accounts receivable turnover: times

(c)Average collection period: days

(d)Inventory turnover: times

(e)Days in inventory: days

(f)Free cash flow: dollars