Sandhill Company has these comparative balance sheet data: Sandhill Company Balance Sheets December 31 2025 2024 Cash $19,500 $39.000 Accounts receivable (net) 71,000 60,000 Inventory 58,000 47,000 Plant assets (net) 240,000 220,000 $388,500 $366,000 Accounts payable $71,500 $82,000 Bonds payable (15%) 120,000 120,000 Common stock, $10 par 146,000 124,000 Retained earnings 51,000 40,000 $388,500 $366,000 1. Net income was $21,500. 2. Sales on account were $370,000. Sales returns and allowances amounted to $22,000. 3. Cost of goods sold was $204,000. 4.1 Net cash provided by operating activities was $52,000. 5. Capital expenditures were $25,000, and cash dividends paid were $10,500. 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, eg. 1.83 and all other answers to 1 decimal place, eg. 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 :1 times days times days