I have been trying to figure this out for several days, but can't find the way to figure this out , since I am new to accounting.

Exercise 13-9 Kinder Company has these comparative balance sheet data: KINDER COMPANY Balance Sheets December 31 2014 Cash Accounts receivable (net) Inventory Plant assets (net) Accounts payable Mortgage payable (15%) Common stock, $10 par Retained earnings 2013 $ 34,110 159,180 136,440 454,800 $ 68,220 136,440 113,700 409,320 $784,530 $727,680 $ 113,700 227,400 318,360 125,070 $ 136,440 227,400 272,880 90,960 $784,530 $727,680 Additional information for 2014: 1. 2. 3. 4. 5. Net income was $26,300. Sales on account were $388,000. Sales returns and allowances amounted to $28,500. Cost of goods sold was $208,000. Net cash provided by operating activities was $59,000. Capital expenditures were $28,000, and cash dividends were $18,700. Compute the following ratios at December 31, 2014. (Round all answers to 2 decimal places, e.g. 1.83.) (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 ratio. times (g) Current cash debt coverage ratio. times $ (h) Free cash flow