Oriole Company has these comparative balance sheet data: ORIOLE COMPANY Balance Sheets December 31 2017 2016 Cash Accounts receivable (net) Inventory Plant assets (net) $37,350 174,300 149,400 498,000 $859,050 124,500 249,000 348,600 136,950 $859,050 74,700 149,400 124,500 448,200 $796,800 $149,400 249,000 298,800 99,600 $796,800 Accounts payable Mortgage payable (15%) Common stock, $10 par Retained earnings Additional information for 2017: 1. Net income was $34,100. 2. Sales on account were $383,000. Sales returns and allowances amounted to $27,900 3. Cost of goods sold was $224,200 4. Net cash provided by operating activities was $59,100. 5. Capital expenditures were $27,400, and cash dividends were $19,400 Compute the following ratios at December 31, 2017. (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 (f) Free cash flow times days 1.64 times 2226 days 12300