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

	Year 2		Year 1
Current assets:
Cash	$	250	$	110
Accounts receivable		250		260
Inventory		130		130
Prepaid expenses		59		69
Total current assets	$	689	$	569
Current liabilities:
Accounts payable	$	180	$	180
Accrued liabilities		90		89
Notes payable, short term		69		59
Total current liabilities	$	339	$	328

Sales on account during the year totaled $1,570 thousand. Cost of goods sold was $955 thousand.

Required:
a.	Compute the following working capital for Year 2. (Enter your answer in thousands of dollars, i.e., 100,000 should be entered as 100. Omit the "$" sign in your response.)

Working capital

$

b.	Compute the following current ratio for Year 2. (Round your answer to 2 decimal places.)

Current ratio

c.	Compute the following acid-test ratio for Year 2. (Round your answer to 2 decimal places.)

Acid-test ratio

d.	Compute the following accounts receivable turnover for Year 2. (Round your answer to 2 decimal places.)

Accounts receivable turnover

e.	Compute the following average collection period for Year 2. (Use 365 days in a year. Round your intermediate calculations to 2 decimals places and your final answer to 1 decimal place.)

Average collection period

days

f.	Compute the following inventory turnover for Year 2. (Round your answer to 2 decimal places. Omit the "$" sign in your response.)

Inventory turnover

$

g.	Compute the following average sale period for Year 2. (Use 365 days in a year. Round your intermediate calculations to 2 decimals places and your final answer to 1 decimal place.)

Average sale period

days