Wildhorse Co. has these comparative balance sheet data: WILDHORSE CO. Balance Sheets December 31 2022 2021 Cash $26,295 $52,590 Accounts receivable (net) 122,710 105,180 Inventory 105,180 87,650 Plant assets (net) 350,600 315,540 $604,785 $560,960, Accounts payable $87,650 $105,180 Mortgage payable (15% ) 175,300 175,300 Common stock, $10 par 245,420 210,360 Retained earnings 96,415 70,120 $604,785 $560,960 Additional information for 2022: 1. Net income was $26,200. 2. Sales on account were $380,400. Sales returns and allowances amounted to $28,500. 3. Cost of goods sold was $225,300. 4. Net cash provided by operating activities was $59,100. 5. Capital expenditures were $27,600, and cash dividends were $16,600. Compute the following ratios at December 31, 2022. (Round current ratio and inventory turnover to 2 decimal places, eg. 1.83 and all other answers to 1 decimal place, eg. 1.8. Use 365 days for calculation.) (a) Current ratio. (b) Accounts receivable turnover. (c) Average collection period. (d) Inventory turnover. (e) Days in inventory. ( Free cash flow. :1 times days times days