Additional information for $2027$:

Net income was $$25,800.$

Sales on account were $$407,700.$ Sales returns and allowances amounted to $$20,700.$

Cost of goods sold was $$198,000.$

Net cash provided by operating activities was $$45,300.$

Capital expenditures were $$24,400,$ and cash dividends paid were $$9,800.$

The bonds payable are due in $2035.$

Compute the following ratios at December $31,2027.($Round current ratio to $2$ decimal places, e$.$g$.1\mathrm{.}67.$ Round Accounts receivable

turnover, Average collection period, Inventory turnover and Days in inventory to $1$ decimal place, e$.$g$.1\mathrm{.}6.)$

$($a$)$ Current ratio

$($b$)$ Accounts receivable turnover

times

$($c$)$ Average collection period

days

$($d$)$ Inventory turnover

times

$($e$)$ Days in inventory

days

$($f$)$ Free cash flow

$