Sheridan Companv has these comparative balance sheet data: 1. Net income was $31,700. 2. Sales on account were $402,683. Sales returns and allowances amounted to $29,700. 3. Cost of goods sold was $242,770. 4. Net cash provided by operating activities was $68,417. 5. Capital expenditures were $26,700, and cash dividends were $20,500. Compute the following ratios at December 31, 2022. (Round free cash flow to 0 decimal places, e.g. 5,275 and all other answers to 2 decimal places, e.g. 1.82. Use 365 days for calculation.) (f) Free cash flow. $