Sunland Company has these comparative balance sheet data: Sunland Company Balance Sheets December 31 2022 2021 Cash $16,000 $31,000 Accounts receivable (net) 71,000 59,000 Inventory 61,000 49,000 Plant assets (net) 204,000 181,000 $352,000 $320,000 Accounts payable $50,000 $59,100 Bonds payable (15%) 105,000 105,000 Common stock, $10 par 144,000 122,000 Retained earnings 53,000 33,900 $352,000 $320,000 Additional information for 2022: 1 Net income was $24,100. 2. Sales on account were $410,200. Sales returns and allowances amounted to $20,200. 3. Cost of goods sold was $198,000. 4. Net cash provided by operating activities was $45,800. 5. Capital expenditures were $23,400, and cash dividends paid were $10,300. 6. The bonds payable are due in 2035. Compute the following ratios at December 31, 2022. (Round current ratio to 2 decimal places, eg. 1.67. Round Accounts receivable turnover, Average collection period, Inventory turnover and Days in inventory to 1 decimal place, e.g. 1.6.) (a) Current ratio (b) Accounts receivable turnover (c) Average collection period (d) Inventory turnover (e) Days in inventory (f) Free cash flow $ :1 times days times days