Compute the following ratios:

1. Operating Cycle

2. Debt Ratio

Barco Company Kyan Company Barco Company Kyan Company Data from the current year-end balance sheets Assets Cash $ 19,500 Accounts receivable, net 37,400 Current notes receivable (trade) 9,100 Merchandise inventory. 84,440 Prepaid expenses. 5,000 Plant assets, net. 290,000 Total assets. $445,440 $ 34,000 57,400 7,200 132,500 6,950 304,400 $542,450 Data from the current year's income statement Sales $770,000 Cost of goods sold 585,100 Interest expense. 7,900 Income tax expense 14,800 Net income .. 162,200 Basic earnings per share 4.51 Cash dividends per share. 3.81 $880,200 632,500 13,000 24,300 210,400 5.11 3.93 $ 29,800 $ 54,200 0 0 Liabilities and Equity Current liabilities. . , Long-term notes payable. Common stock, $5 par value. Retained earnings Total liabilities and equity. $ 61,340 80,800 180,000 123,300 $445,440 $ 93,300 101,000 206,000 142,150 $542,450 Beginning-of-year balance sheet data Accounts receivable, net Current notes receivable (trade) Merchandise inventory.. Total assets.. Common stock, $5 par value Retained earnings. 55,600 398,000 180,000 98,300 107,400 382,500 206,000 93,600