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

	Year 2			Year 1
Current assets:
Cash	$	184		$	100
Accounts receivable, net		214			214
Inventory		164			154
Prepaid expenses		114			114
Total current assets	$	676		$	582
Current liabilities:
Accounts payable	$	224		$	204
Accrued liabilities		54			54
Notes payable, short term		114			104
Total current liabilities	$	392		$	362

Sales on account during the year totaled $1,320 thousand. Cost of goods sold was $920 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 places and your final answer to 1 decimal place.)

f. Inventory turnover. (Round your answer to 2 decimal places.)

g. Average sale period. (Use 365 days in a year. Round your intermediate calculations to 2 decimals places and your final answer to 1 decimal place.)