Lendell Company has these comparative balance sheet data: Lendell Company Balance Sheets December 31 2020 2019 Cash $ 15.000 $ 30,000 Accounts receivable (net) 69,000 60.000 Inventory 61,000 51.000 Plant assets (net) 197.000 184,000 $342.000 $325,000 Accounts payable $50,000 $59.500 Mortgage payable (15%) 100,000 100.000 Common stock, $10 par 137.000 120,000 Retained earnings 55.000 45 500 $342.000 $325,000 Additional information for 2020: Net income was $25,100, 2. Sales on account were $412.750. Sales returns and allowances amounted to $19,300. 3 Cost of goods sold was $196,000. $342.000 $325,000 Additional information for 2020: 1. Net income was $25.100. 2. Sales on account were $412.750. Sales returns and allowances amounted to $19.300. 3. Cost of goods sold was $196,000. 4 . 4 Net cash provided by operating activities was $44.100. 5. Capital expenditures were $26,800, and cash dividends were $8.600. Compute the following ratios at December 31, 2020. (Round current ratio to 2 decimal places, eg. 1.67. Round Accounts receivab/ 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 le) Days in inventory days $ () Free cash flow