1- A company has sales of $78,400, net income of $20,400, costs of sales of $40,000, selling and administrative expenses of $3,100 and depreciation of $6,800. What is the common-size statement value of EBITDA? (Show your calculations)

2- A company has cash of $218, accounts receivable of $398, accounts payable of $457, and inventory of $647. What is the value of the quick ratio? (Show your calculations)