Kennel Corporation has the following comparative statement of financial position data: KENNEL CORPORATION Statement of Financial Position December 31 2018 Cash $25,800 Receivables (net) 65,300 Inventories 59,400 Property, plant and equipment (net) 200,000 $350,500 2017 $31,500 61,900 51,900 182,000 $327,300 Accounts payable Mortgage payable Common shares Retained earnings $51,000 100,000 141,000 58,500 $350,500 $54,400 100,000 119,700 53,200 $327,300 Additional information for 2018: 1. Net income was $20,700. 2. Sales on account were $374,100. Sales returns and allowances amounted to $24,500. 3. Cost of goods sold was $196,300. 4. The allowance for doubtful accounts was $3,500 at the end of 2018, and $3,800 at the end of 2017. 5. Net cash provided by operating activities was $46,200. 6. Net capital expenditures were $24,700, and cash dividends were $15,400. Calculate the following ratios at December 31, 2018: (Round current ratio, receivables turnover, aver Use 365 days for calculation.) (a) Current ratio : 1 (b) Receivables turnover times (c) Average collection period days (d) Inventory turnover times (e) Days in inventory days (f) Free cash flow