Pharoah Company has these comparative balance sheet data:

Pharoah Company Balance Sheets December 31
		2025		2024
Cash		$18,000		$36,000
Accounts receivable (net)		70,000		60,000
Inventory		64,000		46,000
Plant assets (net)		220,000		200,000
		$372,000		$342,000
Accounts payable		$39,500		$49,000
Bonds payable (15%)		135,000		135,000
Common stock, $10 par		150,000		118,000
Retained earnings		47,500		40,000
		$372,000		$342,000

Additional information for 2025:

1.		Net income was $20,500.
2.		Sales on account were $355,000. Sales returns and allowances amounted to $25,000.
3.		Cost of goods sold was $210,000.
4.		Net cash provided by operating activities was $53,000.
5.		Capital expenditures were $25,000, and cash dividends paid were $13,000.
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 and all other answers to 1 decimal place, e.g. 1.8. Use 365 days for calculation.)

a.		Current ratio		enter ratio rounded to 2 decimal places	:1
b.		Accounts receivable turnover		enter a number of times rounded to 1 decimal place	times
c.		Average collection period		enter a number of days rounded to 1 decimal place	days
d.		Inventory turnover		enter a number of times rounded to 2 decimal places	times
e.		Days in inventory		enter a number of days rounded to 1 decimal place	days
f.		Free cash flow		$enter a dollar amount