Excerpts from Candle Corporation's most recent balance sheet $($in thousands of dollars$)$ appear below:

Sales on account during the year totaled $$1,300$ thousand. Cost of goods sold was $$900$ thousand.

Required:

Compute the following for Year $2$ :

a$.$ Working capital. $($Enter your answer in thousands of dollars, i$.$e$.,100,000$ should be entered as $100.)$

b$.$ Current ratio. $($Round your answer to $2$ decimal places.$)$

c$.$ Acid$-$test $($quick$)$ ratio. $($Round your answer to $2$ decimal places.$)$

d$.$ Accounts receivable turnover. $($Round your answer to $2$ decimal places.$)$

e$.$ Average collection period. $($Use $365$ days in a year. Round your intermediate calculations to $2$ decimals plac answer to $1$ decimal slace.$)$