Sheffield Company has these comparative balance sheet data: Sheffield Company Balance Sheets December 31 2022 2021 Cash $ 14,000 $ 29,000 Accounts receivable (net) 71,000 59,000 Inventory 60.000 49,000 Plant assets (net) 202 000 177,000 $347,000 $314,000 Accounts payable $50,000 $59,300 Bonds payable (15%) 109,500 109,500 Common stock, $10 par 138,500 125,000 Retained earnings 49.000 20,200 $347,000 $314,000 Additional information for 2022: 1. Net income was $24,400. 2. Sales on account were $416,400. Sales returns and allowances amounted to $24,400. 3. Cost of goods sold was $201,650. 4. Net cash provided by operating activities was $45,000. 5. Capital expenditures were $25,000, and cash dividends paid were $9,500. 6. The bonds payable are due in 2035. Compute the following ratios at December 31, 2022. (Round current ratio to 2 decimal places, eg. 1.67. Round Accounts receivable turnover, Average collection period, Inventory turnover and Days in inventory to 1 decimal place, e.g. 1.6.) [a] Current ratio (b) Accounts receivable turnover times (c) Average collection period days [d) Inventory turnover times [e) Days in inventory days [f) Free cash flow