Sheridan Company has these comparative balance sheet data: Additional information for 2022: 1. Net income was $34,200. 2. Sales on account were $384,100. Sales returns and allowances amounted to $28,500. 3. Cost of goods sold was $221,200. 4. Net cash provided by operating activities was $58,700. 5. Capital expenditures were $29,400, and cash dividends were $21,700. Compute the following ratios at December 31, 2022. (Round current ratio and inventory turnover to 2 decimal places, e.g. 1.83 and all other answers to 1 decimal place, e.g. 1.8. 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. $