Oriole Company has these comparative balance sheet data: Oriole Company Balance Sheets December 31 2025 2024 Cash $17,500 $35,000 Accounts receivable (net). 80,000 63,000 Inventory 60,000 47,000 Plant assets (net) 215,000 185,000 $372,500 $330,000 Accounts payable $42,000 $53,000 Bonds payable (15%) 115,000 115,000 Common stock, $10 par 160,000 122,000 Retained earnings 55,500 40,000 $372,500 $330,000 Additional information for 2025: 1. Net income was $28,500. 2. Sales on account were $360,000. Sales returns and allowances amounted to $23,000. 3. Cost of goods sold was $190,000. 4. Net cash provided by operating activities was $60,000. 5. Capital expenditures were $35,000, and cash dividends paid were $13,000. 6. The bonds payable are due in 2038. Compute the following ratios at December 31, 2025. (Round current ratio and inventory turnover to 2 decimal places, eg. 1.83 and all other answers to 1 decimal place, e.g. 1.8. Use 365 days for calculation.) a. Current ratio b. Accounts receivable turnover C Average collection period d. Inventory turnover e. Days in inventory f. Free cash flow $ I :1 times days times days