Culver Company has these comparative balance sheet data:

CULVER COMPANY Balance Sheets December 31
		2022		2021
Cash		$ 48,700		$ 29,900
Accounts receivable (net)		71,300		66,700
Inventory		70,300		58,600
Plant assets (net)		185,800		172,000
		$376,100		$327,200
Accounts payable		$ 50,200		$ 55,400
Mortgage payable (15%, due in 15 years)		94,100		123,900
Common stock, $10 par		172,800		100,600
Retained earnings		59,000		47,300
		$376,100		$327,200

Additional information for 2022:

1.		Net income was $21,800.
2.		Sales on account were $426,000. Sales returns and allowances amounted to $25,400.
3.		Cost of goods sold was $248,000.
4.		Net cash provided by operating activities was $43,000.
5.		Capital expenditures were $24,000, and cash dividends were $16,000.

Compute the following ratios at December 31, 2022. (Round all answers to 1 decimal place, e.g. 1.8)

(a)		Current ratio		Enter current ratio	: 1
(b)		Accounts receivable turnover		Enter accounts receivable turnover in times	times
(c)		Average collection period		Enter average collection period in days	days
(d)		Inventory turnover		Enter inventory turnover in times	times
(e)		Days in inventory		Enter the number of days in inventory	days
(f)		Free cash flow		$Enter free cash flow in dollars