Additional information for $2027$:

Net income was $$26,900.$

Sales on account were $$392,300.$ Sales returns and allowances amounted to $$27,000.$

Cost of goods sold was $$217,600.$

Net cash provided by operating activities was $$59,800.$

Capital expenditures were $$26,800,$ and cash dividends paid were $$12,300.$

The bonds payable are due in $2040.$

Compute the following ratios at December $31,2027.($Round current ratio to $2$ decimal places, e$.$g$.1\mathrm{.}83.$ Round accounts receivable

turnover, average collection period, inventory turnover and days in inventory 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

$($e$)$ Days in inventory.

days

$($f$)$ Free cash flow.