Crane Company has these comparative balance sheet data:

Additional information for $2022$ :

Net income was $$26,900.$

Sales on account were $$386,385.$ Sales returns and allowances amounted to $$27,000.$

Cost of goods sold was $$223,003.$

Net cash provided by operating activities was $$114,266.$

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

Compute the following ratios at December $31,2022.($Round free cash flow to $0$ decimal places, e$.$g$.5,275$ and all other answers to $2$ decimal

places, e$.$g$.1\mathrm{.}82.$ 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.