Ridgewood Corporation has the following comparative statement of financial position data: RIDGEWOOD CORPORATION Statement of Financial Position December 31 2022 2021 Cash $25.100 $30,000 Receivables (net) 67,400 59,200 Inventory 62.200 51.100 Property, plant and equipment (net) 202.000 181,000 $356,700 $321,300 Accounts payable $57,500 $58,600 Mortgage payable 101.000 101.000 Common shares 140.000 120,100 Retained earnings 58.200 41.600 $356,700 $321,300 Additional information for 2022: 1. Net income was $30,800. 2. 2 Sales on account were $347,400. 3. 3 Cost of goods sold was $197.600. 4. The allowance for doubtful accounts was $3.600 at the end of 2022, and $3.700 at the end of 2021. 5. Net cash provided by operating activities was $46,100. 6. Net capital expenditures were $26,100, and cash dividends were $14,200. Calculate the following ratios at December 31, 2022: (Round current ratio, receivables turnover, average collection period, inventory turnover and days in inventory to 1 decimal place, e.g. 5.2:1 or 5.2. Use 365 days for calculation.) (a) Current ratio :1 (b) Receivables turnover times (c) Average collection period days (d) Inventory turnover times ( le) Days in inventory days $ (f) Free cash flow