A foensic account determines the following facts about a Delta Company:

Cash and equivalents..........76,000

Receivables.........................218,000

Current assets....................420,000

Current liabilitis.................240,000

Average Invetory.............310,000

Cost of Goods Sold.........580,000

Advertising Expenses.....255,000

Calculate the following ratios:

a. Current Ratios

b. Quick ratio

c. Woring Capital

d. Inventory turnover