Cullumber Medical manufactures hospital beds and other institutional furniture. The company's comparative balance sheet and

income statement for $2019$ and $2020$ follow.

the number or parentheses, e$.$g$.-15,000$ or $(15,000).$ Round all answers except working capital to $2$ decimal places,

e$.$g$.2\mathrm{.}55.)$

Working capital

Current ratio

Acid$-$test ratio

Accounts receivable turnover

$($e$-$f$)$

Calculate the following liquidity ratios for $2020.($Round average collection period to $0$ decimal place, e$.$g$.25$ and

inventory turnover ratio to $2$ decimal places, e$.$g$.5\mathrm{.}12.$ Use $365$ days for calculation.$)$

Average collection period

days

Inventory turnover

times

Calculate average days to sell inventory for $2020.($Round answer to $0$ decimal places, e$.$g$.25.$ Use $365$ days for

calculation.$)$