Lendell Company has these comparative balance sheet data: Lendell Company Balance Sheets December 31 2020 2019 Cash $14,000 $31,000 Accounts receivable (net) 70,000 60,000 Inventory 60,000 49,000 Plant assets (net) 197,000 183,000 $341,000 $323,000 Accounts payable $50,000 $60,300 Mortgage payable (15%) 102,500 102,500 Common stock, $10 par 136,500 122,500 Retained earnings 52,000 37,700 $341,000 $323,000 Additional information for 2020: 2. 3. 1. Net income was $24,500. Sales on account were $409,600. Sales returns and allowances amounted to $19,600. Cost of goods sold was $201,650. 4. Net cash provided by operating activities was $45,400. 5. Capital expenditures were $24,200, and cash dividends were $9,900. 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 (b) Accounts receivable turnover (c) Average collection period (d) Inventory turnover (e) Days in inventory (f) Free cash flow +A $ :1 times days times days