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

	Year 2	Year 1
Current assets:
Cash	$ 180	$ 100
Accounts receivable, net	210	210
Inventory	160	150
Prepaid expenses	110	110
Total current assets	$ 660	$ 570
Current liabilities:
Accounts payable	$ 220	$ 200
Accrued liabilities	50	50
Notes payable, short term	110	100
Total current liabilities	$ 380	$ 350

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 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.)