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Cullumber Medical manufactures hospital beds and other institutional furniture. The company's comparative balance sheet and income statement for 2015 and 2016 follow. Cullumber Medical Comparative Balance Sheet As of December 31 2016 2015 Assets Current assets Cash $400,000 $417,500 Accounts receivable, net 1,056,000 776,400 Inventory 721,000 681,050 Other current assets 381,300 247,050 Total current assets 2,558,300 2,122,000 Property, plant, & equipment, net 8,710,235 8,439,930 Total assets $11,268,535 $10,561,930 Liabilities and Stockholders' Equity Current liabilities $3,208,000 3,702,700 $2,846,000 3,892,650 Long-term debt Total liabilities 6,910,700 6,738,650 Preferred stock, $5 par value 59,000 58,900 Common stock, $0.25 par value 104,700 103,900 Retained earnings 4,194,135 3,660,480 Total stockholders' equity 4,357,835 3,823,280 Total liabilities and stockholders' equity $11,268,535 $10,561,930 Cullumber Medical Comparative Income Statement and Statement of Retained Earnings For the Year Sales revenue (all on account) Cost of goods sold Gross profit Operating expenses 2016 $10.177,300 5,613,000 4.564,300 2,840,250 1,724.050 300,400 1.423.650 427,095 2015 $9,613.900 5,298,700 4,315,200 2,634,200 1,681,000 308,600 1.372,400 411,720 Net operating income Interest expense Net income before taxes Income taxes (30%) Net income $996.555 $960.680 Dividends paid Preferred dividends 29.550 29.500 Common dividends 413,100 Total dividends paid 442,600 433,350 462.900 533.655 3,660,480 Net income retained 518.080 3,142,400 Retained earnings, beginning of year Retained earnings, end of year $4,194,135 $3,660,480 (a-d) - Your answer is partially correct. Calculate the following liquidity ratios for 2016. (If working capital is negati a. Working capital 4352400 b. Current ratio 0.80 0.56 c Acid-test ratio d Accounts receivable turnover 11.11 times