1(A) Current Ration
Company	Current Assets/ Current Liabilities
Western Tech	4679.9/2015.2		2.3
Lativa	80.7/163		5
	1(B) Acid-test ratio
Company	Cash+Short-term Investment+Current Receivable/Current Liabilities
Western Tech	634.0+0+2101.1/2015.2				635
Lativa	34.5+0+15.5/16.3				35.5
	1(C) Accounts Recevables turnovers
Company	Net Sales/Average Accounts Receivable, net
Westhern Tech	10697.0/1952.6				5.5
Lativa	133.5/15.1				8.8
	1(D) Inventory Turnovers
Company	Cost of Goods sold/ Average Inventory
Westhern Tech	6313.6/1444.35				4.4
Lativa	87.3/27.8				3.1
	1(E) Days' Sales In Inventory
Company	Ending inventory/ Cost of goods sold *365
Westhern Tech	1514.9/6313.6*365				87.6
Lativa	27.2/87.3*365				113.7
	1(F) Day's Sales Uncollected
Company	Accounts Receivable, Net/ Net sales
westhern Tech	1952.6/10697.0*365				66.6
Lativa	15.1/133.5*365				41.3

Which company do you consider to be the better short-term credit risk? Explain.