Sheridan Company has these comparative balance sheet data: SHERIDANCOMPANY Balance Sheets December 31 2021 2020 Cash $32,000 $30,000 Accounts receivable (net) 72,000 67,000 Inventory 67,000 57,000 Property, plant and equipment (net) 192,000 187,000 363,000 341,000 Accounts payable 57,000 67,000 Mortgage payable (15%, due in 15 years) 107,000 107,000 Common stock, $10 par 147,000 127,000 Retained earnings 52,000 40,000 363,000 341,000 Additional information for 2021: 1. Net income was $32,000. 2. Sales on account were $457,000. Sales returns and allowances amounted to $33,050. 3. Cost of goods sold was $328,600. 4. Net cash provided by operating activities was $56,000. 5. Capital expenditures were $30,000, and cash dividends were $25,000. Compute the following ratios at December 31, 2021: (Use 365 days for calculation. Round answers to 1 decimal place, e.g. 52.7.) (a) Current ratio (b) Accounts receivable turnover (c) Average collection period (d) Inventory turnover (e) Days in inventory :1 times days times days