Cullumber Company has these comparative balance sheet data: CULLUMBER COMPANY Balance Sheets December 31 2022 2021 Cash Accounts receivable (net) $ 17,250 $ 34,500 80,500 69,000 Inventory 69,000 57,500 Plant assets (net) 230,000 207,000 $396,750 $368,000 Accounts payable $ 57,500 $ 69,000 Bonds payable (15%) 115,000 115,000 Common stock, $10 par 161,000 138,000 Retained earnings 63,250 46,000 $396,750 $368,000 Additional information for 2022: 1. Net income was $34,000. 2. Sales on account were $383,300. Sales returns and allowances amounted to $26,600. 3. Cost of goods sold was $200,600. 4. Net cash provided by operating activities was $59,000. 5. Capital expenditures were $26,400, and cash dividends paid were $16,500. 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. 1.83. Round accounts receivable turnover, average collection period, inventory turnover and days in inventory to 1 decimal place, e.g. 1.8. Use 365 days for calculation. Enter negative amounts using either a negative sign preceding the number e.g.-45 or parentheses e.g. (45).) (a) Current ratio. (b) Accounts receivable turnover. (c) Average collection period. (d) Inventory turnover. (e) Days in inventory. 2.9 :1 5.0 times 73.0 days 3.35 times 109.0 days (f) Free cash flow. 16100