1). Wilberton's has a total assets of $537,800, net fixed assets of $412,400, long term debt of $323,900, and a total debt of $388,700. If inventory is $173,900 what is the current ratio? Please provide step by step work.

2). City plumbing has inventory of $287,800, equity of $538,800, total assets of $998,700, and sales of $1,027,400. What is the common size percentage for the inventory account? Please show how to find common size percentage.