Cullumber Company has these comparative balance sheet data:

CULLUMBER COMPANY Balance Sheets December 31
		2022		2021
Cash		$ 36,540		$ 73,080
Accounts receivable (net)		170,520		146,160
Inventory		146,160		121,800
Plant assets (net)		487,200		438,480
		$840,420		$779,520
Accounts payable		$ 121,800		$ 146,160
Mortgage payable (15%)		243,600		243,600
Common stock, $10 par		341,040		292,320
Retained earnings		133,980		97,440
		$840,420		$779,520

Additional information for 2022:

1.		Net income was $35,400.
2.		Sales on account were $383,500. Sales returns and allowances amounted to $26,600.
3.		Cost of goods sold was $223,400.
4.		Net cash provided by operating activities was $56,200.
5.		Capital expenditures were $28,300, and cash dividends were $19,200.

Compute the following ratios at December 31, 2022. (Round current ratio and inventory turnover to 2 decimal places, e.g. 1.83 and all other answers to 1 decimal place, e.g. 1.8. Use 365 days for calculation.)

(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.