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Armada Company has these comparative balance sheet data: Additional information for 2017: Net income was $25,000. Sales on account were $450,000. Sales returns and allowances amounted to $25,000. Cost of goods sold was $275,000. Net cash provided by operating activities was $49,000. Capital expenditures were $23,000, and cash dividends were $18,000. Compute the following ratios at December 31, 2017. (a) Current ratio: 1 (b) Accounts receivable turnover times (c) Average collection period days (d) Inventory turnover times (e) Days in inventory days (f) Cash debt coverage times (g) Current cash debt coverage times (h) Free cash flow $