Consider the following financial data for Nguyen Corp.:

Balance Sheet as of December 31, 2012
Cash & equivalents	$	128,000		Accounts payable	$	73,000
Accts. receivable		206,500		Notes payable		160,500
Inventories		138,500		Accrued wages & taxes		51,500
Total current assets	$	473,000		Total current liabilities	$	285,000
				Long-term debt		359,500
Net plant & equip.		889,500		Common equity		718,000
Total assets	$	1,362,500		Total liab. & equity	$	1,362,500
Profit & Loss Statement for 2012				Industry Average Ratios
Sales revenue	$	1,744,000		Current ratio		1.9
Cost of goods sold		1,360,500		Quick ratio		1.3
Gross profit	$	383,500		Days sales outstanding		33 days
Operating expenses		260,500		Inventory turnover		10.5
EBIT	$	123,000		Total asset turnover		1.6
Interest expense		37,500		Net profit margin		1.7%
Pre-tax income	$	85,500		Return on assets		2.8%
Income taxes (30%)		25,650		Return on equity		6.6%
Net profit	$	59,850		Debt ratio		58%

Compared to its competitors, Nguyen...

	a.	converts its receivables to cash more quickly.
	b.	generates more profit per dollar of total assets.
	c.	finances a greater percentage of its assets with debt.
	d.	has higher current and quick ratios.
	e.	is using its total assets to generate sales more efficiently.