Crane Company has these comparative balance sheet data:

Additional information for $2022$:

Net income was $$27,900.$

Sales on account were $$382,300.$ Sales returns and allowances amounted to $$29,000.$

Cost of goods sold was $$207,500.$

Net cash provided by operating activities was $$57,000.$

Capital expenditures were $$28,900,$ and cash dividends were $$17,900.$

Compute the following ratios at December $31,2022.($Round current ratio and

inventory turnover to $2$ decimal places, e$.$g$.1\mathrm{.}83$ and all other answers to $1$

decimal place, e$.$g$.1\mathrm{.}8.$ Use $365$ days for calculation.$)$

$($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.