Dynatech Corporation has the following comparative statement of financial position data: DYNATECH CORPORATION Statement of Financial Position December 31 2022 2021 Cash $ 23,800 $29.300 Receivables (net) 65.100 61.000 Inventory 57.800 51.600 Property, plant and equipment (net) 201.000 181,000 $ 347.700 $322.900 Accounts payable Mortgage payable Common shares Retained earnings $49,700 100,000 140,000 $ 61,500 100,000 120,800 40,600 58,000 $ 347,700 $322,900 Additional information for 2022: 1. 2. 3. Net income was $ 36,300. Sales on account were $ 346,400. Cost of goods sold was $ 199,000. The allowance for doubtful accounts was $ 3.700 at the end of 2022, and $3,900 at the end of 2021. Net cash provided by operating activities was $ 50,300. Net capital expenditures were $ 25,500, and cash dividends were $ 18,900. 4 5. 6. Calculate the following ratios at December 31, 2022: (Round current ratio, receivables turnover, average collection period, Inventory turnover and days in inventory to 1 decimal place, eg. 5.2:1 or 5.2. Use 365 days for calculation.) la) Current ratio (b) times Receivables turnover days (c) Average collection period (d) Inventory turnover times (e) Days in inventory days Free cash flow