The comparative statement of financial position of Monty Corporation as at December 31,2023 , follows: Net income of $32,300 was reported and dividends of $12,700 were declared and paid in 2023. New equipment was purchased, and equipment with a carrying value of $4,800 (cost of $11,500 and accumulated depreciation of $6,700 ) 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, eg. 5275 . Show amounts that decrease cash flow with either a-sign es. -15,000 or in parenthesis es. (15,000)