Carla Vista Company has these comparative balance sheet data: Carla Vista Company Balance Sheets December 31 2022 2021 Cash $ 14,000 $ 29,000 Accounts receivable (net) 71,000 61,000 Inventory 60,000 50,000 Plant assets (net) 205,000 184,000 $350,000 $324,000 Accounts payable $50,000 $59,800 Bonds payable (15%) 110,000 110,000 Common stock, $10 par 141,000 120,000 Retained earnings 49,000 34,200 $350,000 $324,000 Additional information for 2022: 1. Net income was $24,400. 2. Sales on account were $409,300. Sales returns and allowances amounted to $19,900. 3. Cost of goods sold was $198,000. 4. Net cash provided by operating activities was $44,800. 5. Capital expenditures were $25,400, and cash dividends paid were $9,300. 6. The bonds payable are due in 2035. Compute the following ratios at December 31, 2022. (Round current ratio to 2 decimal places, e.g. 1.67. Round Accounts receivable turnover, Average collection period, Inventory turnover and Days in inventory to 1 decimal place, e.g. 1.6.) (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 $