Sunland Company has these comparative balance sheet data:

Additional information for $2025$:

Net income was $$28,500.$

Sales $on$ account were $$395,000.$ Sales returrs and allowances amounted $to$ $$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.$

The bonds paryable are due $in2039.$

Compute the following ratios $at$ December $31,2025.(Round$ current ratio and inventary turnover $to2$ decimal places, $e.g.1\mathrm{.}83$ and all other

answers $to1$ decimal place, $es.1\mathrm{.}8.$ Use $365$ days for calculation.$)$

$a.$ Current ratio

$b.$ Accounts receivable turnover

times

$c.$ Average collection period

days

$d.$ Inventory turnover

times

$e.$ Days $in$ irmentory

days

$f.$ Free cash flow