Current Attempt in Progress The comparative statement of financial position of Bridgeport Corporation as at December 31,2023 , follows: Net income of $36,500 was reported and dividends of $12,500 were declared and paid in 2023 . New equipment was purchased, and equipment with a carrying value of $5,000 (cost of $11,700 and accumulated depreciation of $6,700 ) was sold for $7,500. (a) Calculate the current ratio and debt to total assets ratio as at December 31, 2022 and 2023. Calculate the free cash flow for December 31, 2023. (Round answers to 2 decimal places, e.g. 52.75. Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)