Pukalani Corporation has the following comparative statement of financial position data: PUKALANI CORPORATION Statement of Financial Position December 31 2022 $ 26,000 2021 Cash $ 29,100 58,900 66.800 Receivables (net) Inventory Property, plant and equipment (net) 57,700 48,700 198,000 180,000 $316,700 $ 348,500 $ 49,400 100,000 Accounts payable Mortgage payable Common shares Retained earnings $61,100 100,000 119,000 141,000 58,100 $348,500 36,600 $ 316,700 Additional information for 2022: 1. 2. 3. Net income was $ 38,900. Sales on account were $ 354,200. Cost of goods sold was $ 200,000. The allowance for doubtful accounts was $3,500 at the end of 2022, and $ 4.100 at the end of 2021. Net cash provided by operating activities was $ 46,600. Net capital expenditures were $ 25,300, and cash dividends were $ 17,400. 4. 5. 6. Additional information for 2022: 1. 2. 3 3. Net income was $ 38,900. Sales on account were $ 354.200. Cost of goods sold was $ 200,000. The allowance for doubtful accounts was $ 3.500 at the end of 2022, and $4.100 at the end of 2021. Net cash provided by operating activities was $ 46,600. Net capital expenditures were $ 25,300, and cash dividends were $ 17,400. 4 5. 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, e.g. 5.2:1 or 5.2. Use 365 days for calculation.) (a) Current ratio (b) Receivables turnover times c) (c) Average collection period days (d) Inventory turnover times (e) Days in inventory days $ (f) Free cash flow