Boom Ltd has the following comparative data.
			BOOM LTD
		Statement of financial position as at 30 June
		2020		2019
		$		$
Cash		19,980		29,550
Receivables (net)		64,720		59,020
Inventories		61,910		52,060
Property, plant and equipment (net)		200,600		174,340
		347,210		314,970
Accounts payable		49,160		58,060
Loan payable (15%)		102,000		102,000
Share capital, $10 each		136,000		119,000
Retained earnings		60,050		35,910
		347,210		314,970

Additional information for 2020:
1.	Profit was $19,160
2.	Sales on account were $375,100. Sales returns and allowances amounted to $29,200
3.	Cost of sales was $192,500
4.	Net cash provided by operating activities was $51,400
5.	The loan payable is a non-current liability in both years.
6.	Depreciation for the year was $22,500 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