The comparative statement of financial position of Concord Corporation as at December 31, 2023, follows: Net income of $37,200 was reported and dividends of $13,400 were declared and paid in 2023 . New equipment was purchased, and equipment with a carrying value of $4,300 (cost of $11,600 and accumulated depreciation of $7,300 ) was sold for $7,900. (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).) Free cash flow, December 31, 2023 \$