Sunland Company has these comparative balance sheet data:

Additional information for $2022$:

$1.$ Net income was $\backslash (\backslash$$ $24,700\backslash ).$

$2.$ Sales on account were $\backslash (\backslash$$ $410,800\backslash ).$ Sales returns and allowances amounted to $\backslash (\backslash$$ $24,700\backslash ).$

$3.$ Cost of goods sold was $\backslash (\backslash$$ $201,600\backslash ).$

$4.$ Net cash provided by operating activities was $\backslash (\backslash$$ $44,700\backslash ).$

$5.$ Capital expenditures were $\backslash (\backslash$$ $25,600\backslash ),$ and cash dividends paid were $\backslash (\backslash$$ $9,200\backslash ).$

$6.$ The bonds payable are due in $2035.$

Compute the following ratios at December $31,2022.($Round current ratio to $2$ decimal places, e$.$g$.1\mathrm{.}67.$ Round Accounts receivable turnover, Average collection period, Inventory turnover and Days in inventory to $1$ decimal place, e$.$g$.1\mathrm{.}6.)$

$($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

$\backslash$$