please calculate ratios

ULI CORPORATION Statement of Financial Position December 31 2022 2021 Cash $24,800 $31,300 Receivables (net) 65,000 59,600 Inventory 61,600 52,400 Property, plant and equipment (net) 201,000 178,000 $352,400 $321,300 Accounts payable $51.500 $59,400 Mortgage payable 101.000 101,000 Common shares 142.000 119.200 Retained earnings 57.900 41.700 $352,400 $321.300 Additional information for 2022: 1. Net income was $35,600. . 2. Sales on account were $347.100. 3. Cost of goods sold was $199.800. 4. 5. The allowance for doubtful accounts was $3,500 at the end of 2022 and $4,000 at the end of 2021 Net cash provided by operating activities was $48.300. Net capital expenditures were $26.100, and cash dividends were $19.400. 6. Calculate the following ratios at December 31, 2022: (Round current ratio, receivables turnover, average collection period, Inventory turnover and days in inventory to 1 decimal place, es, 5.2:1 or 5.2. Use 365 days for calculation.) a Current ratio 31 (b) Receivables turnover times (c) Average collection period days 2 d Inventory turnover times le) Days in inventory days S (f) Free cash flow