Sheridan Company has these comparative balance sheet data:

Additional information for $2025$

Additional information for $2025$:

Net income was $$24,500.$

Sales $on$ account were $$370,000.$ Sales returns and allowances amounted $to$ $$26,000.$

Cost $of$ goods sold was $$204,000.$

Net cash provided $by$ operating activities was $$49,000.$

Capital expenditures were $$20,000,$ and cash dividends paid were $$11,000.$

The bonds payable are due $in2038.$ Compute the following ratios $at$ December $31,2025.(Round$ current ratio and inventory turnover $to2$ decimal places, $e.g.1\mathrm{.}83$

and all other answers $to1$ decimal place, $e.g.1\mathrm{.}8.$ 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

$