Carla Vista Co. has these comparative balance sheet data: CARLA VISTA CO. Balance Sheets December 31 2022 2021 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

Carla Vista Co. has these comparative balance sheet data: Additional information for 2022: 1. Net income was $32,500. 2. Sales on account were $390,988. Sales returns and allowances amounted to $27,300. 3. Cost of goods sold was $218,966. 4. Net cash provided by operating activities was $58,373. 5. Capital expenditures were $30,000, and cash dividends were $19,000. Compute the following ratios at December 31, 2022. (Round free cash flow to 0 decimal places, e.g. 5,275 and all other answers to 2 decimal places, e.g. 1.82. Use 365 days for calculation.) (a) Current ratio. :1 (b) Accounts receivable turnover. (c) Average collection period. (d) Inventory turnover. (e) Days in inventory. times days times days (f) Free cash flow