Additional information for 2025 : Additional information for 2025 : 1. Net income was $28,500. 2. Sales on account were $360,000. Sales returns and allowances amounted to $23,000. 3. Cost of goods sold was $190,000. 4. Net cash provided by operating activities was $60,000. 5. Capital expenditures were $35,000, and cash dividends paid were $13,000. 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, e.g. 1.83 and all other answers to 1 decimal place, e.g. 1.8. Use 365 days for calculation.) Compute the following ratios at December 31, 2025. (Round current ratio and inventory turnover to 2 decimal places, e.g. 1.83 and all other answers to 1 decimal place, e.g. 1.8. 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 $