Sandhill Co. has these comparative balance sheet data:
SANDHILL CO.
Balance Sheets
December 31
2017 2016
Cash $33,450 $ 66,900
Accounts receivable (net) 156,100 133,800
Inventory 133,800 111,500
Plant assets (net) 446,000 401,400
$769,350 $713,600
Accounts payable $111,500 $133,800
Mortgage payable (15%) 223,000 223,000
Common stock, $10 par 312,200 267,600
Retained earnings 122,650 89,200
$769,350 $713,600
Additional information for 2017:
1. Net income was $34,100.
2. Sales on account were $377,100. Sales returns and allowances amounted to $27,600.
3. Cost of goods sold was $200,200.
4. Net cash provided by operating activities was $56,000.
5. Capital expenditures were $28,200, and cash dividends were $19,300.

Compute the following ratios at December 31, 2017. (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: (enter current ratio rounded to 2 decimal places)
(b) Accounts receivable turnover: (enter accounts receivable turnover in times rounded to 1 decimal place times)
(c) Average collection period. (enter average collection period in days rounded to 1 decimal place days)
(d) Inventory turnover. (enter inventory turnover in times rounded to 2 decimal places times)
(e) Days in inventory. (enter days in inventory rounded to 1 decimal place days)
(f) Free cash flow. (enter free cash flow in dollars rounded to 1 decimal place $)