The comparative statement of financial position of Blue Spruce Corporation as at December 31, 2023, follows: BLUE SPRUCE CORPORATION Statement of Financial Position December 31 December 31 Assets Cash 2023 2022 $54,000 $600 Accounts receivable 90,000 88,400 Equipment 27,200 22,100 Less Accumulated depreciation (11,200) (11.300) Total $160,000 $99.800 Liabilities and Shareholders' Equity Accounts payable $20,000 $10,000 Common shares 100,000 73.300 Retained earnings Total 40,000 16.500 $160.000 $99,800 Net income of $36.000 was reported and dividends of $12.500 were declared and paid in 2023. New equipment was purchased, and equipment with a carrying value of $4.800 (cost of $11.900 and accumulated depreciation of $7.1001 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, ea 52.75 Show amounts that decreate cash flow with either a signes 15,000 ar in parenthesis (15,000))