Sheridan Company has these comparative balance sheet data: SHERIDAN COMPANY Balance Sheets December 31 2020 2019 Cash Accounts receivable (net) Inventory Plant assets (net) $ 24,510 114,380 98,040 326,800 563,730 $ 81,700 163,400 228,760 89,870 $563,730 $49,020 98,040 81,700 294,120 $522,880 $98,040 163,400 196,080 65,360 $522,880 Accounts payable Mortgage payable (15%) Common stock, $10 par Retained earnings Additional information for 2020: 1. Net income was $34,200 2. Sales on account were $384,100. Sales returns and allowances amounted to $28,500. 3. Cost of goods sold was $221,200. 4. Net cash provided by operating activities was $58,700 5. Capital expenditures were $29,400, and cash dividends were $21,700. Compute the following ratios at December 31, 2020. (Round current ratio and inventory turnover t 2 de (a) Current ratio. (b) Accounts receivable turnover (c) Average collection period. (d) Inventory turnover (e) Days in inventory (f) Free cash flow. times