Cullumber Company has these comparative balance sheet data: Cullumber Company Balance Sheets December 31 2025 2024 Cash $15,500 $31,000 Accounts receivable (net) 73,000 57,000 Inventory 57,000 48,000 Plant assets (net) 235,000 210,000 $380,500 $346,000 Accounts payable $47,500 $55,000 Bonds payable (15%) 125,000 125,000 Common stock, $10 par 154,000 126.000 Retained earnings 54,000 40,000 $380,500 $346,000 Additional information for 2025: 1. Net income was $27.500. 2. Sales on account were $400,000. Sales returns and allowances amounted to $27,000. 3. Cost of goods sold was $190,000. 4. Net cash provided by operating activities was $55,000. 5. Capital expenditures were $30,000, and cash dividends paid were $13,500. 6. The bonds payable are due in 2038. Compute the following ratios at December 31, 2025. (Round current ratio and inventory turnover to 2 decimal places, eg. 1.83 and all other answers to 1 decimal place, eg. 1.8. Use 365 days for calculation.) a. Current ratio b. Accounts receivable turnover C. Average collection period :1 times days 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