Oriole Company has these comparative balance sheet data: Oriole Company Balance Sheets December 31 2025 2024 Cash $18,500 $37,000 Accounts receivable (net) 71,000 50,000 Inventory 55,000 49,000 Plant assets (net) 240,000 225,000 $384,500 $361,000 Accounts payable $44,000 $53,000 Bonds payable (15%) 140,000 140,000 Common stock, $10 par 144,000 128,000 Retained earnings 56,500 40,000 $384,500 $361,000 Additional Information for 2025: 1. Net Income was $30,000. 2. Sales on account were $400,000. Sales returns and allowances amounted to $22,000. 3. Cost of goods sold was $210,000. 4. Net cash provided by operating activities was $50,000. 5. Capital expenditures were $20,000, and cash dividends paid were $13.500. 6. The bonds payable are due in 2038. Compute the following ratlos at December 31, 2025. (Round current ratio and inventory turnover to 2 decimal places, e.g. 1.83 and all other answers to 1 decimal place, eg 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 $ :1 times days times days