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

Toulouse Co.	Lautrec Co.
Assets
Cash	$119,600	$330,000
Receivables	221,600	302,200
Inventories	561,700		519,500
Total current assets	902,900	1,151,700
Other assets	496,700		610,200
Total assets	$1,399,600		$1,761,900
Liabilities and Stockholders Equity
Current liabilities	$297,500	$350,200
Long-term liabilities	391,400	496,700
Capital stock and retained earnings	710,700		915,000
Total liabilities and stockholders equity	$1,399,600		$1,761,900
Annual sales	$935,400	$1,498,500
Rate of gross profit on sales	30	%	40	%

Each of these companies has requested a loan of $49,290 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