Lendell Company has these comparative balance sheet data: Lendell Company Balance Sheets December 31 2020 2019 Cash $ 16,000 $29,000 Accounts receivable (net) 71,000 59,000 Inventory 59,000 49,000 Plant assets (net) 205,000 $351,000 $50,000 182,000 $319,000 Accounts payable $59,300 Mortgage payable (15%) 106,500 106,500 141,500 Common stock, $10 par 124,500 Retained earnings 53,000 28,700 $319,000 $351,000 Additional information for 2020: 1. Net income was $24,000. 2. Sales on account were $404,100. Sales returns and allowances amounted to $20,600. 3. Cost of goods sold was $199,800. 4. Net cash provided by operating activities was $45,100. 5. Capital expenditures were $24,800, and cash dividends were $9,600. 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 times (c) Average collection period days (d) Inventory turnover times (e) Days in inventory days (f) Free cash flow