As loan analyst for Buffalo Bank, you have been presented the following information.

Toulouse Co. Lautrec Co.

Assets

Cash $114,000 $333,000

Receivables 225,000 311,000

Inventories 553,000 496,000

Total current assets 892,000 1,140,000

Other assets 484,000 601,000

Total assets $1,376,000 $1,741,000

Liabilities and Stockholders' Equity

Current liabilities $316,000 $365,000

Long-term liabilities 405,000 484,000

Capital stock and retained earnings655,000 892,000

Total liabilities and stockholders' equity$1,376,000 $1,741,000

Annual sales $901,000 $1,490,000

Rate of gross profit on sales 30% 40%

Each of these companies has requested a loan of $50,000 for 6 months with no collateral offered. Because your bank has reached its quota for loans of this type, only one of these requests is to be granted.

How do you find the ratios for current, acid test, accts receivable, inventory turnover and cash to current liabilities?