Lendell Company has these comparative balance sheet data:

Lendell Company Balance Sheets December 31
		2020			2019
Cash		$ 14,000			$ 30,000
Accounts receivable (net)		69,000			59,000
Inventory		61,000			50,000
Plant assets (net)		197,000			183,000
		$341,000			$322,000
Accounts payable		$50,000			$60,300
Mortgage payable (15%)		100,000			100,000
Common stock, $10 par		145,000			116,000
Retained earnings		46,000			45,700
		$341,000			$322,000

Additional information for 2020:

1.		Net income was $24,500.
2.		Sales on account were $410,600. Sales returns and allowances amounted to $20,200.
3.		Cost of goods sold was $199,800.
4.		Net cash provided by operating activities was $45,900.
5.		Capital expenditures were $23,200, and cash dividends were $10,400.

Compute the following ratios at December 31, 2020. (Round current ratio to 2 decimal places, e.g. 1.67. Round Accounts receivable turnover, Average collection period, Inventory turnover and Days in inventory to 1 decimal place, e.g. 1.6.)

(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		$