Sunland Company has these comparative balance sheet data:

SUNLAND COMPANY Balance Sheets December 31
		2022		2021
Cash		$ 33,345		$ 66,690
Accounts receivable (net)		155,610		133,380
Inventory		133,380		111,150
Plant assets (net)		444,600		400,140
		$766,935		$711,360
Accounts payable		$ 111,150		$ 133,380
Mortgage payable (15%)		222,300		222,300
Common stock, $10 par		311,220		266,760
Retained earnings		122,265		88,920
		$766,935		$711,360

Additional information for 2022:

1.		Net income was $31,000.
2.		Sales on account were $380,200. Sales returns and allowances amounted to $27,700.
3.		Cost of goods sold was $206,700.
4.		Net cash provided by operating activities was $57,100.
5.		Capital expenditures were $26,600, and cash dividends were $17,500.

Compute the following ratios at December 31, 2022. (Round current ratio and inventory turnover to 2 decimal places, e.g. 1.83 and all other answers to 1 decimal place, e.g. 1.8. Use 365 days for calculation.)

(a)		Current ratio.		enter current ratio rounded to 2 decimal places	:1
(b)		Accounts receivable turnover.		enter accounts receivable turnover in times rounded to 1 decimal place	times
(c)		Average collection period.		enter average collection period in days rounded to 1 decimal place	days
(d)		Inventory turnover.		enter inventory turnover in times rounded to 2 decimal places	times
(e)		Days in inventory.		enter days in inventory rounded to 1 decimal place	days
(f)		Free cash flow.		$enter free cash flow in dollars rounded to 1 decimal place