Wildhorse Company has these comparative balance sheet data: Wildhorse Company Balance Sheets December 31 2025 2024 Cash $17,500 $35,000 Accounts receivable (net) 70,000 59,000 Inventory 57,000 51,000 Plant assets (net) 240,000 210,000 $384,500 $355,000 Accounts payable $68,000 $88,000 Bonds payable (15%) 105,000 105,000 Common stock, $10 par 158,000 122,000 Retained earnings 53,500 40,000 $384,500 $355,000 Additional information for 2025: 1. Net income was $23,500. 2. Sales on account were $400,000. Sales returns and allowances amounted to $21,000. 3. Cost of goods sold was $200,000. 4. Net cash provided by operating activities was $60,000. 5. Capital expenditures were $35,000, and cash dividends paid were $10,000. 6. The bonds payable are due in 2038. Compute the following ratios at December 31, 2025. (Round current ratio and inventory turnover to 2 decimal places, answers to 1 decimal place, e.g. 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