Net income of $32,800 was reported and dividends of $12,800 were declared and paid in 2023. New equipment was purchased, and equipment with a carrving value of $4,800 (cost of $11,800 and accumulated depreciation of $7,000 ) was sold for $7,800. Calculate the current ratio and debt to total assets ratio as at December 31, 2022 and 2023. Calculate the free cash flow for December 31, 2023. (Round answers to 2 decimol places, es. 52.75. Show amounts that decrease cash flow with elther a-sign es. - 15,000 or in parenthesiseg (15,000))