Pharoah Company has these comparative balance sheet data: 1. Net income was $25,000. 2. Sales on account were $375,000. Sales returns and allowances amounted to $27,000. 3. Cost of goods sold was $192,000. 4. Net cash provided by operating activities was $49,000. 5. Capital expenditures were $25,000, and cash dividends paid were $11,000. 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, e.g. 1.83 an answers to 1 decimal place, e.g. 1.8. Use 365 days for calculation.) e. Days in inventory days f. Free cash flow $