Carla Vista Co. has these comparative balance sheet data: CARLA VISTA Co. Balance Sheets December 31 2020 2019 Cash $ 25,215 $50,430 Accounts receivable (net) 100,860 117,670 Inventory 100,860 84,050 Plant assets (net) 336,200 302,580 $579.945 $537,920 $84,050 $100,860 Accounts payable Mortgage payable (15%) Common stock, $10 par 168,100 168,100 235,340 201.920 Retained earnings 92,455 67.240 $579,945 $537.920 Additional information for 2020O: 1. Net income was $27.300. 2. Sales on account were $388.000. Sales returns and allowances amounted to $26,500. 3. Cost of goods sold was $213.200. 4. Net cash provided by operating activities was $56,400. 5. Capital expenditures were $27,800, and cash dividends were $13.300 Compute the following ratios at December 31, 2020. (Round current ratio and inve days for calculation.) (a) Current ratio. :1 11.9 (b) Accounts receivable turnover. times (c) Average collection period. days (d) Inventory turnover. times (e) Days in inventory. days (f) Free cash flow. tA