Calculate Debt-to-Equity Ratio, Accounts Receivable Turnover, and Average Collection Period for 2016 and 2017

\begin{tabular}{lrr} Balance Sheet & 12/31/16 & 12/31/17 \\ \hline Assets & & \\ Cash and Short Term Investments & $653,103 & $597,564 \\ Accounts Receivable & 58,759 & 61,623 \\ Inventory & 0 & 0 \\ Other Current Assets & 1,251,618 & 1,397,376 \\ Total Current Assets & 1,963,480 & 2,056,563 \\ Property Plant \& Equipment & 9,139 & 9,247 \\ Goodwill & 68,969 & 68,951 \\ Intangibles & 2,922 & 2,302 \\ Other Long-Term Assets & 143,192 & 144,171 \\ Total Assets & 2,187,702 & 2,281,234 \end{tabular} Liabilities AccountsPayableOtherCurrentLiabilitiesTotalCurrentLiabilitiesLong-TermDebtOtherLong-TermLiabilitiesTotalLiabilities146,3591,455,1691,601,528102,511216,8231,920,862176,8651,457,6981,634,563227,402152,1232,014,088 Equity CommonStockRetainedEarningsTreasuryStockPaidinCapital&OtherTotalEquityTotalLiabilitiesandEquity147,038101,870017,932266,8402,187,702138,089113,816015,241267,1462,281,234 \begin{tabular}{lrr} Income Statement & 12/31/16 & 12/31/17 \\ \hline Revenues & $83,701 & $87,352 \\ Cost of Goods Sold & 0 & 0 \\ Gross Profit & 83,701 & 87,352 \\ Operating Expenses & 54,951 & 54,743 \\ EBIT & 28,750 & 32,609 \\ Interest Expense & 0 & 0 \\ EBT & 28,750 & 32,609 \\ Tax & 7,247 & 10,981 \\ Non-Recurring Events & (3,597) & (3,396) \\ Net Income & 17,906 & 18,232 \end{tabular}