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

		Toulouse Co.			Lautrec Co.
Assets
Cash		$125,000			$320,000
Receivables		218,000			297,000
Inventories		580,000			500,000
Total current assets		923,000			1,117,000
Other assets		494,000			614,000
Total assets		$1,417,000			$1,731,000
Liabilities and Stockholders Equity
Current liabilities		$302,000			$338,000
Long-term liabilities		409,000			494,000
Capital stock and retained earnings		706,000			899,000
Total liabilities and stockholders equity		$1,417,000			$1,731,000
Annual sales		$972,000			$1,488,000
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. Compute the various ratios for each company. (Round answer to 2 decimal places, e.g. 2.25.)

Toulouse Co. Lautrec Co. Current ratio :1 :1 Acid-test ratio :1 : 1 Accounts receivable turnover times times Inventory turnover times times Cash to current liabilities :1 :1