Sherldan Company has these comparatlve balance sheet data:

Additional informatlon for $2022$ :

Net Income was $$25,200.$

Sales on account were $$415,300.$ Sales returns and allowances amounted to $$25,200.$

Cost of goods sold was $$196,000.$

Net cash provlded by operating actlvitles was $$44,400.$

Capltal expendltures were $$26,200,$ and cash dlvidends pald were $$8,900.$

$,$ The bonds payable are due $ln2035.$

Compute the following ratlos at December $31,2022.($Round current ratio to $2$ decimal places, e$.$g$.1\mathrm{.}67.$ Round Accounts receivable

turnover, Average collection period, Imventory tumover and Days in inventory to $1$ decimal place, eg$.1\mathrm{.}6.)$

$($a$)$ Current ratlo

$($b$)$ Accounts recelvable turnover

tlmes

$($c$)$ Average collectlon perlod

days

$($d$)$ Inventory turnover

times

$($e$)$ Days in Inventory

days

$($f$)$ Free cash flow

$