The financial statements for Nike, Inc., are presented in at the end of the text.
The following additional information (in millions) is available:

Accounts receivable at May 31, 2008.......................$ 2,795.3
Inventories at May 31, 2008.........................................2,438.4
Total assets at May 31, 2008......................................12,442.7
Stockholders’ equity at May 31, 2008.........................7,825.3

1. Determine the following measures for the fiscal years ended May 31, 2010, and May 31, 2009, rounding to one decimal place.
a. Working capital
b. Current ratio
c. Quick ratio
d. Accounts receivable turnover
e. Number of days’ sales in receivables
f. Inventory turnover
g. Number of days’ sales in inventory
h. Ratio of liabilities to stockholders’ equity
i. Ratio of net sales to average total assets
j. Rate earned on average total assets, assuming interest expense is $36.4 million for the year ending May 31, 2010, and $40.2 million for the year ending May 31, 2009
k. Rate earned on average common stockholders’ equity
l. Price-earnings ratio, assuming that the market price was $57.05 per share on May 31, 2010, and $68.37 per share on May 31, 2009
m. Percentage relationship of net income to net sales 

2.  What conclusions can be drawn from these analyses?