Sandhill Company has these comparative balance sheet data:

$\backslash$table$[[$Sandhill Company Balance Sheets December $31],[,2025,2024],[$Cash$,$$$16,000,$$$32,000],[$Accounts recelvable $($net$),75,000,53,000],[$Inventory$,64,000,49,000],[$Plant assets $($net$),215,000,200,000],[,$$$370,000,$$$334,000],[$Accounts payable,$$73,000,$$$80,000],[$Bonds payable $(15\%),100,000,100,000],[$Common stock, $$10$ par,$148,000,114\mathrm{.}000],[$Retained earnings,$49,000,40,000],[,$$$370,000,$$$334,000]]$Additional information for $2025$:

Net income was $$21,000.$

Salot on account were $$350,000.$ Sales returns and allowances amourted to $$21,000.$

Cost of goods sold was $$210,000.$

Net each provided by opersting acthities was $$54\mathrm{.}000.$

Capital expenditures were $$20,000,$ and cash dividends paid were $$12,000.$

The bonds payable are due in $2038.$

Compute the following ratios at December $31,2025.($Round aurent notio and imventory tamever to $2$ decimol ploces, e$8,1\mathrm{.}83$ and all other answers to $1$ decimal place, es$.1\mathrm{.}8.$ Uhe $365$ days for calaulation$)$

a$.$ Current ratio $=1$

b$.$ Accounts recelvable turnover $$ times

c$.$ Average collection period $$ days

d$.$ Inventory turnover $$ times

e$.$ Days in imventory $$ days

Free cash flow

$5$