gress Oriole Company has these comparative balance sheet data: ORIOLE COMPANY Balance Sheets December 31 2022 2021 Cash $ 25,635 $ 51,270 Accounts receivable (net) 119,630 102,540 Inventory 102,540 85,450 Plant assets (net) 341,800 307,620 $ 589,605 $ 546,880 Accounts payable $ 85,450 $ 102,540 Mortgage payable (15%) 170,900 170,900 Common stock, $10 par 239,260 205,080 Retained earnings 93,995 68,360 $ 589,605 $ 546,880 Additional information for 2022: 1. Net income was $ 33,900. 2. Sales on account were $ 395,200. Sales returns and allowances amounted to $ 28,100. 3. Cost of goods sold was $ 217,500.Additional information for 2022: 1. Net income was $ 33,900. 2. Sales on account were $ 395,200. Sales returns and allowances amounted to $ 28,100. 3. Cost of goods sold was $ 217,500. 4. Net cash provided by operating activities was $ 56,500. 5. Capital expenditures were $ 26,600, and cash dividends were $ 20,800. Compute the following ratios at December 31, 2022. (Round current ratio and inventory turnover to 2 decim 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. $