Oriole Company has these comparative balance sheet data: ORIOLE COMPANY Balance Sheets December 31 2022 2021 Cash $ 25,635 $51,270 Accounts receivable (net) 119,630 102,540 Inventory 102,540 85,450 Plant assets (net) 341,800 307,620 $589,605 $546,880 Accounts payable $ 85,450 $ 102,540 Mortgage payable (15%) 170,900 170,900 Common stock, $10 par 239,260 205,080 Retained earnings 93,995 68,360 $589,605 $546,880 Additional information for 2022: 1. Net income was $33,900. 2. Sales on account were $395,200. Sales returns and allowances amounted to $28,100. 1 2 3 4 5 3. Cost of goods sold was $217,500. 4. 5. Net cash provided by operating activities was $56,500. Capital expenditures were $26,600, and cash dividends were $20,800. Compute the following ratios at December 31, 2022. (Round current ratio and inventory turnover to 2 decimal places, e.g. 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. 2.9 :1 3.3 times 110.6 days 2.31 times 158 days (f) Free cash flow. $ 47400