Carla Vista Co. has these comparative balance sheet data: CARLA VISTA CO. Balance Sheets December 31 2022 Cash $ 14,700 Accounts receivable (net) 68,600 Inventory 58,800 Plant assets (net) 196,000 $338,100 Accounts payable $ 49,000 Mortgage payable (15%) 98,000 Common stock, $10 par 137,200 Retained earnings 53,900 $338,100 2021 $ 29,400 58,800 49.000 176,400 $313,600 $ 58,800 98,000 117,600 39,200 $313,600 Additional information for 2022: 1. 2. 3. 4. 5. Net income was $27,300. Sales on account were $388,000. Sales returns and allowances amounted to $26,500. Cost of goods sold was $213,200. Net cash provided by operating activities was $56,400. Capital expenditures were $27,800, and cash dividends were $13,300. Additional information for 2022: 1. 2 3. 4. 5. Net income was $27,300. Sales on account were $388,000. Sales returns and allowances amounted to $26,500. Cost of goods sold was $213,200. Net cash provided by operating activities was $56,400. Capital expenditures were $27,800, and cash dividends were $13,300. Compute the following ratios at December 31, 2022. (Round current ratio to 2 decimal places, eg. 1.83 and all other answers to 1 decimal place, eg. 1.8. Use 365 days for calculation.) (a) 1:1 (b) times (c) Current ratio. Accounts receivable turnover. Average collection period. Inventory turnover. Days in inventory. days (d) times (e) days Free cash flow