CARLA VISTA CO. Balance Sheets December 31
		2017		2016
Cash		$ 16,140		$ 32,280
Accounts receivable (net)		75,320		64,560
Inventory		64,560		53,800
Plant assets (net)		215,200		193,680
		$371,220		$344,320
Accounts payable		$ 53,800		$ 64,560
Mortgage payable (15%)		107,600		107,600
Common stock, $10 par		150,640		129,120
Retained earnings		59,180		43,040
		$371,220		$344,320

Additional information for 2017:

1.		Net income was $32,500.
2.		Sales on account were $392,900. Sales returns and allowances amounted to $27,300.
3.		Cost of goods sold was $217,300.
4.		Net cash provided by operating activities was $57,200.
5.		Capital expenditures were $30,000, and cash dividends were $19,000.

Compute the following ratios at December 31, 2017

(a)		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.