Pharoah Company has these comparative balance sheet data Balance Sheets 2017 2016 $ 17.205 80,290 68,820 229,400 395,715 57,350 114,700 160,580 63.ces 5395,715 S34,410 68,920 57,350 206,460 5367,040 5 68,820 114,700 137,640 45,880 367,040 Cash Accounts raceivabla (net) Plant assets (net) Accounts payable Mortgage payable (15%) Common stock, $10 par Retained earnings :.., Additional information for 2017 1. Net income was $31,100. 2. Sales on account were $387,800. Sales returns and allowances amounted to $27,500. 3. Cost of goods sold was $225,600. 4. Net cash provided by operating activities was 59,300. 5. Capital expenditures were $26,400, and cash dividends were $21,700. 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 times days