Sunland Company has these comparative balance sheet data: 2021 SUNLAND COMPANY Balance Sheets December 31 2022 Cash $36,930 Accounts receivable (net) 172,340 Inventory 147,720 Plant assets (net) 492,400 $849,390 Accounts payable $ 123,100 Mortgage payable (15%) 246,200 Common stock, $10 par 344,680 Retained earnings 135,410 $849,390 $ 73,860 147,720 123,100 443,160 $787,840 $147.720 246,200 295,440 98,480 $787,840 Additional information for 2022: 2. 3. Net income was $26,300. Sales on account were $379,500. Sales returns and allowances amounted to $30,000. Cost of goods sold was $228,900. Net cash provided by operating activities was $56,000. Capital expenditures were $28,500, and cash dividends were $17.900, 4. 5. 1. 2. 3. Net income was $26,300. Sales on account were $379,500. Sales returns and allowances amounted to $30,000. Cost of goods sold was $228,900. Net cash provided by operating activities was $56,000. Capital expenditures were $28,500, and cash dividends were $17.900. 4. 5. Compute the following ratios at December 31, 2022. (Round current ratio and inventory turnover to 2 decine other answers to 1 decimal place, e.g. 1.8. Use 365 days for calculation.) Current ratio. 2 :1 (b) Accounts receivable turnover. times (c) Average collection period. days (d) Inventory turnover. times (e) Days in inventory. days (f) Free cash flow. $