Cullumber Medical manufactures hospital beds and other institutional furniture. The compary's cornparative balance sheet and income statement for 2019 and 2020 follow. Total current assets Property, plant, \& equipment, net Total assets $11,268,5358,710,235$10,562,0308,439,930 Liabilities and Stockholders' Equity Current liabilities Long-term debt Total liabilities \begin{tabular}{|l|l|l|} Preferred stock, $5 par value & 59,000 & 59,000 \\ \hline \end{tabular} Commonstock,$0.25parvalue104,700103,900 Retained earnings Total stockholders' equity Total liabilities and stockholders' equity Cullumber Medical Comparative Income Statement and Statement of Retained Earnings For the Year Net operating income \begin{tabular}{lrr} Interest expense & 300,400 & 308,600 \\ \cline { 3 - 4 } Net income before taxes & 1,423,650 & 1,372,400 \\ Income taxes (30%) & 427,095 & 411,720 \\ Net income & $996,555 & $960,680 \\ & & \end{tabular} Dividends paid Preferred dividends Common dividends Total dividends paid Net income retained Retained earnings, beginning of year Retained earnings, end of year $4,194,1353,660,480$3,660,4803,142,400 Calculate the following liquidity ratios for 2020. (If workdng capitol is negative then enter with a negotive slan preceding the number or parentheses, es. - 15,000 or (15,000). Round all answers except working capital to 2 decimal ploces, eg. 2.55.) a. Working capital b. Currentratio c. Acid-test ratio d. Accounts receivable turnover times Calculate the following liquidity ratios for 2020. (Round overoge collection perlod to 0 decimal place, eg.25 and imventory tumover ratio to 2 declmol plooes es 5,12. Use 365 days for calculation.) a. Average collection period days b. Inventory turnover times Attempts: 0 of 3 used (g) Calculate average days to sell inventory for 2020. (Round answer to 0 decimal ploces, eg. 25. Use 365 days for calculation) Average days to sell inventory days