A comparative balance sheet and a comparative income statement for XYZ Company containing data in for the last recent years are as follows:

Compute the following ratios for "XYZ" for the year ending in 20X1: current ratio ; acid-test ratio ; cash ratio ; accounts receivable turnover ratio ; average collection period of accounts receivable ; inventory turnover ratio ; average holding period for inventories ; accounts payable turnover ratio ; average period for accounts payable outstanding ; trading cycle ; net working capital ratio ; fixed asset turnover ratio ; assets turnover ratio and owners equity turnover ratio.

20X1 Comparative Balance Sheet Liabilities & Stockholders' 20X0 Equity Stockholders' equity: Common stock 428.800 20X1 20X0 473,800 150,000 150,000 Assets Fixed assets: Property, plant and equipment Less accumulated depreciation Net property, plant and equipment (50,800) (45,800) Retained earnings 223,000 200,000 423,000 373,000 350,000 term 423,000 Total stockholders' 383.000 equity Long 383,000 liabilities: Long-term debt Total long-term 18,000 liabilities Current liabilities: 15,000 120,000 80,000 21,000 120,000 Total fixed assets Current assets: Cash and cash equivalents Short-term investments Accounts receivables Inventories Total current assets 80,000 18,000 85,000 80,000 122,000 12,000 110,000 11,000 204,000 75,000 Accounts payable 60,000 Income tax payables Total current 168,000 liabilities Total liabilities Total liabilities & 551,000 stockholders' equity 134,000 254,000 121,000 201,000 Total assets 627,000 627,000 551,000 Comparative Income Statement 20X1 Sales 500,000 Cost of goods (315,000) Gross margin 185,000 Selling expenses (60,000) General and administrative expenses (60,800) Net operating income 64,200 Interest expenses (7,500) Income before taxes 56,700 Tax expenses (20,000) Net income 36,700 20X0 420,000 (254,000) 166,000 (65,000) (49,800) 51,200 (6,500) 44,700 (15,000) 29,700