Lendell Company has these comparative balance sheet data: Lendell Company Balance Sheets December 31 2020 2019 Cash $ 16,000 $30,000 Accounts receivable (net) 71,000 59,000 Inventory 61,000 50,000 Plant assets (net) 202,000 181,000 $350,000 $320,000 Accounts payable $50,000 $59,900 Mortgage payable (15%) 107,000 107,000 Common stock, $10 par 138,000 124,500 Retained earnings 55,000 28,600 $350,000 $320,000 Additional information for 2020: 1. Net Income was $24,500. 2. Sales on account were $409,200. Sales returns and allowances amounted to $19,200. 3. Cost of goods sold was $199,800. 4. Net cash provided by operating activities was $46,000. 5. Capital expenditures were $23,000, and cash dividends were $10,500. Compute the following ratios at December 31, 2020. (Round current ratio to 2 decimal nlace a Common stock, $10 par Retained earnings 138,000 124,500 55,000 28,600 $350,000 $320,000 Additional information for 2020: 1. Net income was $24,500. 2. Sales on account were $409,200. Sales returns and allowances amounted to $19,200. 3. Cost of goods sold was $199,800. 4. Net cash provided by operating activities was $46,000. 5. Capital expenditures were $23,000, and cash dividends were $10,500. Compute the following ratios at December 31, 2020. (Round current ratio to 2 decimal places, e.g. 1.67. Ro (a) Current ratio :1 (b) Accounts receivable turnover times (c) Average collection period days (d) Inventory turnover times (e) Days in inventory days (1) Free cash flow