Sunland Company has these comparative balance sheet data:

Additional information for $2025$:

Net income was $$28,500.$

Sales on account were $$385,000.$ Sales returns and allowances amounted to $$26,000.$

Cost of goods sold was $$196,000.$

Net cash provided by operating activities was $$50,000.$

Capital expenditures were $$25,000,$ and cash dividends paid were $$12,500.$

Capital expenditures were $$25,000,$ and cash dividends paid were $$12,500.$

The bonds payable are due in $2038.$

Compute the following ratios at December $31,2025.($Round current ratio and inventory turnover to $2$ decimal places, es$.1\mathrm{.}83$ and all other answers to $1$ decimal place, eg$.1\mathrm{.}8.$ 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