Crane Company has these comparative balance sheet data: CRANE COMPANY Balance Sheets December 31 2027 2026 Cash $10,000 $27,300 Accounts receivable (net) 63,700 54,600 Inventory 54,600 45,500 Plant assets (net) 182,000 163,800 $310,300 $291,200 Accounts payable $45,500 $54,600 Bonds payable (15% ) 91.000 91,000 Common stock. $10 par 127.400 109,200 Retained earnings 46,400 36,400 $310,300 $291.200 Additional information for 2027: 13 Additional information for 2027: 1. Net income was $27,900. 2. Sales on account were $382,300. Sales returns and allowances amounted to $29,000. 3. Cost of goods sold was $207,500. 4. Net cash provided by operating activities was $57,000. 5. Capital expenditures were $28,900, and cash dividends paid were $17,900. 6. The bonds payable are due in 2040. Compute the following ratios at December 31, 2027. (Round current ratio to 2 decimal places, eg. 1.83. Round accounts receivable turnover, average collection period, inventory turnover and days in inventory to 1 decimal place, eg. 1.8. Use 365 days for calculation.) (a) Current ratio. (b) Accounts receivable turnover. (c) Average collection period. (d) Inventory turnover. (e) Days in inventory. (f) Free cash flow. :1 times days times days