Additional information for $2025$ :

Net income was $$24,500.$

$,$ Sales on account were $$360,000.$ Sales returns and allowances amounted to $$22,000.$

Cost of goods sold was $$210,000.$

Net cash provided by operating activities was $$52,000.$

Capital expenditures were $$15,000,$ and cash dividends paid were $$10,500.$

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, e$.$g$.1\mathrm{.}83$

and all other answers to $1$ decimal place, e$.$g$.1\mathrm{.}8.$ Use $365$ days for calculation.$)$

a$.$ Current ratio

:$1$

b$.$ Accounts receivable turnover

times

c$.$ Average collection period

days

d$.$ Inventory turnover

times Compute the following ratios at December $31,2025.($Round current ratio and inventory turnover to $2$ decimal p

and all other answers to $1$ decimal place, e$.$g$.1\mathrm{.}8.$ Use $365$ days for calculation.$)$

:$1$

times

days

times

days

$Cullumber Company has these comparative balance sheet data: