The comparative statement of financial position of Riverbed Corporation as at December 31, 2020, follows: RIVERBED CORPORATION Statement of Financial Position December 31 December 31 Assets Cash Accounts receivable 2019 } 3,600 87,300 2020 $ 52,000 91,000 27,500 (10,500) $ 160,000 22,900 (10,900) 102,900 $ Equipment Less: Accumulated depreciation Total Liabilities and Shareholders' Equity Accounts payable Common shares Retained earnings Total $ 20,000 100,000 40,000 $ 160,000 $ 10,000 75,800 17,100 $ 102,900 Net income of $36,300 was reported and dividends of $13,400 were declared and paid in 2020. New equipment was purchased, and equipment with a carrying value of $4,200 (cost of $11,600 and accumulated depreciation of $7.400) was sold for $7.500. (a) Calculate the current ratio and debt to total assets ratio as at December 31, 2019 and 2020. Calculate the free cash flow for December 31, 2020. (Round answers to 2 decimal places, e.g. 52.75.) N 2020 2019 Current Ratio :1 :1 Debt to total assets ratio % % Free cash flow, December 31, 2020 $