An extraction of financial data of two businesses, Best Digital and Very Zone Ltd are provided below.

	Best Digital	Very Zone
Net sales (all on credit)	$417 925	$493 845
Cost of sales	207 000	259 000
Interest expense		14 000
Profit	56 000	72 000

Selected balance sheet data at the end of the current year are:

	Best Digital	Very Zone
Current assets:
Cash	$ 23 000	$ 21 000
Short-term investments	38 000	15 000
Accounts receivables, net	37 000	47 000
Inventories	65 000	97 000
Prepaid expenses	22 000	18 000
Total current assets	185 000	198 000
Total assets	261 000	325 000
Total current liabilities	100 000	99 000
Total liabilities	100 000	131 000
Share capital	12 000	17 000
Total shareholders equity	$161 000	$194 000

Selected balance sheet data at the beginning of the current year are:

	Best Digital	Very Zone
Balance sheet:
Accounts receivables, net	$42 000	$49 000
Inventories	81 000	90 000
Total assets	258 000	275 000
Share capital	12 000	17 000

Requirements

Calculate the following ratios for both companies for the current year:

Current ratio

acid-test ratio

inventory turnover

days sales in receivables

debt ratio

Gross profit ratio

Compare and comment on the liquidity, solvency and profitability of two companies.