Cullumber Company has these comparative balance sheet data:

Cullumber Company Balance Sheets December 31 Additional information for 2025 : 1. Net income was $24,500. 2. Sales on account were $370,000. Sales returns and allowances amounted to $23,000. 3. Cost of goods sold was $208,000. 4. Net cash provided by operating activities was $48,000. 5. Capital expenditures were $20,000, and cash dividends paid were $12,500. 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, e.9. 1.83 and all other answers to 1 decimal place, eg. 1.8. Use 365 days for calculation.) a. Currentratio :1 b. Accounts receivable turnover times c. Average collection period days d. Inventory turnover times e. Days in inventory days f. Freecash flow