Excerpts from Candle Corporation's most recent balance sheet (in thousands of dollars) appear below: Year 2 Year 1 Current assets: Cash $ 160 $ 100 Accounts receivable, net 190 190 Inventory 140 130 Prepaid expenses 90 90 Total current assets $ 580 $ 510 Current liabilities: Accounts payable $ 200 $ 180 Accrued liabilities 30 30 Notes payable, short term 90 80 Total current liabilities $320 $ 290 Sales on account during the year totaled $1,200 thousand. Cost of goods sold was $800 thousand, Required: Compute the following for Year 2: a. Working capital b. Current ratio. c. Acid-test (quick) ratio. d. Accounts receivable turnover. e. Average collection period, f. Inventory turnover. g. Average sale period