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Question 1 Crane Medical manufactures hospital beds and other institutional furniture. The company's comparative balance sheet and income statement for 2015 and 2016 follow. 2015 Crane Medical Comparative Balance Sheet As of December 31 2016 Assets Current assets Cash $366,000 Accounts receivable, net 1,080,000 Inventory 736,000 Other current assets 381,350 Total current assets 2,563,350 Property, plant, & equipment, net 8,666,440 Total assets $11,229,790 $417,400 776,450 681,100 247,050 2,122,000 8,440,015 $10,562,015 Liabilities and Stockholders' Equity Current liabilities Long-term debt Total liabilities Preferred stock, $5 par value Common stock, $0.25 par value Retained earnings Total stockholders' equity Total liabilities and stockholders' equity $3,169,000 3,702,600 6,871,600 59,000 104,600 4,194,590 4,358,190 $11,229,790 $2,846,000 3,892,700 6,738,700 59,000 103,800 3,660,515 3,823,315 $10,562,015 Crane Medical Comparative Income Statement and Statement of Retained Earnings For the Year 2016 2015 Sales revenue (all on account) $10,177,250 $9,613,950 Cost of goods sold 5,612,450 5,298,750 Gross profit 4,564,800 4,315,200 Operating expenses 2,840,200 2,634,100 Net operating income 1,724,600 1,681,100 Interest expense 300,350 308,650 Net income before taxes 1,424,250 1,372,450 Income taxes (30%) 427,275 411,735 Net income $996,975 $960,715 Dividends paid Preferred dividends 29,450 29,450 Common dividends 433,450 413,100 Total dividends paid 462,900 442,550 Net income retained 534,075 518.165 Retained earnings, beginning of year 3,660,515 3,142,350 Retained earnings, end of year $4,194,590 $3,660,515 (a-d) Your answer is partially correct. Try again. Calculate the following liquidity ratios for 2016. (If working capital is negative then enter with a negative sign preceding the number or parentheses, e.g. -15,000 or (15,000). Round all answers except working capital to 2 decimal places, e.g. 2.55.) 1-605,650 a. Working capital b. Current ratio C. Acid-test ratio d. Accounts receivable turnover 10.96 times