The comparative statement of financial position of Ayayai Corporation as at December 31, 2023, follows: Net income of $33,200 was reported and dividends of $12,900 were declared and paid in 2023 . New equipment was purchased, and equipment with a carrying value of $4,300 (cost of $11,800 and accumulated depreciation of $7,500 ) was sold for $8,100. (a) Calculate the current ratio and debt to total assets ratio as at December 31, 2022 and 2023. Calculate the free cash flow for December 31, 2023. (Round answers to 2 decimal places, e.g. 52.75. Show amounts that decrease cash flow with either a sign e.g. 15,000 or in parenthesis e.g. (15,000).) 2023 2022 Current ratio :1 :1 Debt to total assets ratio % % Free cash flow, December 31, 2023 \$