Boom Ltd has the following comparative data.
			BOOM LTD
		Statement of financial position as at 30 June
		2020		2019
		$		$
Cash		20,280		30,990
Receivables (net)		62,860		58,170
Inventories		57,620		49,680
Property, plant and equipment (net)		205,470		175,370
		346,230		314,210
Accounts payable		52,350		60,350
Loan payable (15%)		96,000		96,000
Share capital, $10 each		135,000		121,000
Retained earnings		62,880		36,860
		346,230		314,210

Additional information for 2020:
1	Profit was $20,870
2	Sales on account were $371,600. Sales returns and allowances amounted to $31,500
3	Cost of sales was $199,700
4	Net cash provided by operating activities was $52,400
5	The loan payable is a non-current liability in both years.
6	Depreciation for the year was $20,500 and there were no disposals in the year.

Required

Calculate the following at 30 June 2020 (round your final answers to 2 decimal places):

a) Current ratio.

b) Quick ratio.

c) Average collection period.

d) Average days in inventory.

e) Cash return on sales ratio.

f) Cash debt coverage.

g) Current cash debt coverage.

h) Capital expenditure ratio

i) Free cash flow