Cullumber Company has these comparative balance sheet data: Additional information for 2022 : 1. Net income was $35,400. 2. Sales on account were $383,500. Sales returns and allowances amounted to $26,600. 3. Cost of goods sold was $223,400 4. Net cash provided by operating activities was $56,200. 5. Capital expenditures were $28,300, and cash dividends were $19,200, Compute the following ratios at December 31,2022 . (Round current ratio and inventory turnover to 2 decimal places, e.8. 1.83 and all other answers to 1 decimal place, e.g. 1.8. Use 365 days for calculation.) (a) Currentratio. 1 (b) Accounts receivable turnover. times (c) Average collection period. days (d) Inventory turnover. times (e) Days in inventory. bays (f) Free cash flow