Sarasota Company has these comparative balance sheet data: SARASOTA COMPANY Balance Sheets December 31 2022 2021 Cash $ 47,000 $28,900 Accounts receivable (net) 64,200 64,300 Inventory 63.100 59,400 Plant assets (net) 173,100 178,200 $347.400 $330,800 Accounts payable $ 52,100 $62,400 104,800 Mortgage payable (15%, due in 15 years) 95,500 Common stock, $10 par 132,800 116,700 Retained earnings 67,000 46.900 $347.400 $330.800 Additional information for 2022: 1. Net income was $25,400. 2. Sales on account were $468,000. Sales returns and allowances amounted to $22.500. 3. Cost of goods sold was $211,000. 4. Net cash provided by operating activities was $43.000. 5. Capital expenditures were $20,000, and cash dividends were $13.000. Compute the following ratios at December 31, 2022. (Round all answers to 1 decimal place, 23.1.8) $347,400 $330,800 Additional information for 2022: 1. Net income was $25,400. 2. Sales on account were $468,000. Sales returns and allowances amounted $22,500. 3. Cost of goods sold was $211,000. 4. Net cash provided by operating activities was $43,000. 5. Capital expenditures were $20,000, and cash dividends were $13,000. Compute the following ratios at December 31, 2022. (Round all answers to 1 decimal place, eg. 1.8) (a) Current ratio 1 (b) Accounts receivable turnover times (c) Average collection period days (d) Inventory turnover times (e) Days in inventory days (f) Free cash flow