Kinder Company has these comparative balance sheet data:

KINDER COMPANY Balance Sheets December 31
	2014	2013
Cash	$ 15,000	$ 30,000
Accounts receivable (net)	70,000	60,000
Inventory	60,000	50,000
Plant assets (net)	200,000	180,000
	$345,000	$320,000
Accounts payable	$50,000	$60,000
Mortgage payable (15%)	100,000	100,000
Common stock, $10 par	140,000	120,000
Retained earnings	55,000	40,000
	$345,000	$320,000

Additional information for 2014:

1. Net income was $25,000.

2. Sales on account were $375,000. Sales returns and allowances amounted to $25,000.

3. Cost of goods sold was $198,000.

4. Net cash provided by operating activities was $48,000.

5. Capital expenditures were $25,000, and cash dividends were $10,000.

   Instructions:

   Compute the following ratios at December 31, 2014.

(a) Current ratio.	(e) Days in inventory.
(b) Accounts receivable turnover.	(f) Cash debt coverage.
(c) Average collection period.	(g) Current cash debt coverage.
(d) Inventory turnover.	(h) Free cash flow.