Lendell Company has these comparative balance sheet data: Lendell Company Balance Sheets December 31 2020 2019 Cash $30,000 $16.000 70.000 59,000 Accounts receivable (net) Inventory Plant assets (net) 59.000 49,000 200.000 179,000 $345.000 $317,000 $50,000 $59.000 106.500 106,500 Accounts payable Mortgage payable (15%) Common stock, $10 par Retained earnings 142,000 46,500 125,000 26,500 $317.000 $345.000 Additional information for 2020: 1. Net income was $25.600. 2. 3. Sales on account were $406,800. Sales returns and allowances amounted to $19.800. Cost of goods sold was $199,800. Net cash provided by operating activities was $45,700. Capital expenditures were $23,600, and cash dividends were $10,200. 4. 5. Compute the following ratios at December 31, 2020. (Round current ratio to 2 decimal places, eg. 1.67. Round Accounts receivable turnover, Average collection period, Inventory turnover and Days in inventory to 1 decimal place, eg. 1.6.) (a) Current ratio (b) Accounts receivable turnover times (c) Average collection period days (d) Inventory turnover times (e) Days in inventory days (1) Free cash flow $ $