The comparative statements of Sheridan Company are presented here. SHERIDAN COMPANY Income Statements For the Years Ended December 31 2022 2021 Net sales $1,896,870 $1,759,500 Cost of goods sold 1,064,445 1,015,000 Gross profit 832,425 744,500 Selling and administrative expenses 509,000 488,000 Income from operations 323,425 256,500 Other expenses and losses Interest expense 23,600 21,600 Income before income taxes 299,825 234,900 Income tax expense 93,325 74,600 Net income $ 206,500 $ 160,300 SHERIDAN COMPANY Balance Sheets December 31 Assets 2022 2021 Current assets Cash $ 59,121 $ 64,200 Debt investments (short-term) 74,000 50,000 Accounts receivable 126,800 111.800 Inventory 127,600 117,100 Total current assets 387,521 343,100 Plant assets (net) 660,000 531,300 Total assets $1,047,521 $874,400 Liabilities and Stockholders' Equity Current liabilities Accounts payable $ 169,000 $154,400 Income taxes payable 45.100 43,600 Total current liabilities 214,100 198,000 Bonds payable 231,000 211,000 Total liabilities 445,100 409,000 Stockholders' equity Common stock ($5 par) 290,000 300,000 Retained earnings 312,421 165,400 Total stockholders' equity 602,421 465,400 Total liabilities and stockholders' equity $1,047,521 $874,400 All sales were on account. Net cash provided by operating activities for 2022 was $247,260. Capital expenditures were $136,000, and cash dividends were $59,479. Compute the following ratios for 2022. (Round current ratio, earnings per share and asset turnover to 2 decimal places, e.g 1.83 and all other answers to 1 decimal place, e.g. 1.8 or 2.5%. Use 365 days in calculation.) (e) Accounts receivable turnover times (f) Average collection period days (g) Inventory turnover NOO times (h) Days in inventory days