Rickland Company has current assets of 5130,000 and current liabilities of S80.000, of which accounts payable are S70,000. Rickland's cost of goods sold is $460,000, its mer- chandise inventon- increased by S20.000, and accounts payable were 550,000 the prior year. Calculate Rickland's working capital, payables turnover, and average days' payable. SE-2