Financial statements for Marcell Company appear below:

Marcell Company

Statement of Financial Position

December 31, Year 2 and Year 1

(dollars in thousands)

	Year 2	Year 1
Current Assets:
Cash and Marketable Securities	$ 160	$ 150
Accounts Receivable, Net	$ 110	$ 110
Inventory	$ 180	$ 180
Prepaid Expenses	$ 20	$ 20
Total Current Assets	$ 470	$ 460
Noncurrent Assets:
Plant & Equipment, Net	$1,700	$1,680
Total Assets	$2,170	$2,140

Current Liabilities:
Accounts Payable	$ 110	$ 150
Accrued Liabilities	$ 60	$ 60
Notes Payable, Short Term	$ 280	$ 290
Total Current Liabilities	$ 450	$ 500
Noncurrent Liabilities:
Bonds Payable	$ 480	$ 500
Total Liabilities	$ 930	$1,000
Shareholders' Equity:
Preferred Shares, $10 Par, 8%	$ 100	$ 100
Common Shares, $5 Par	$ 140	$ 140
Additional Paid-In CapitalCommon Shares	$ 280	$ 280
Retained Earnings	$ 720	$ 620
Total Shareholders' Equity	$ 240	$1,140
Total Liabilities & Shareholders' Equity	$2,170	$2,140

Marcell Company

Income Statement

For the Year Ended December 31, Year 2

(dollars in thousands)

Sales (All on Account)	$2,550
Cost of Goods Sold	$1,780
Gross Margin	$ 770
Operating Expenses	$ 300
Net Operating Income	$ 470
Interest Expense	$ 50
Net Income before Taxes	$ 420
Income Taxes (30%)	$ 126
Net Income	$ 294

A.	What was Marcell Company's working capital (in thousands of dollars) at the end of Year 2?

B.	What was Marcell Company's current ratio at the end of Year 2?

C.	What was Marcell Company's acid-test (quick) ratio at the end of Year 2?

D.	What was Marcell Company's accounts receivable turnover for Year 2?

E.	What was Marcell Company's average collection period (age of receivables) for Year 2?

F.	What was Marcell Company's inventory turnover for Year 2?

G.	What was Marcell Company's average sale period (turnover in days) for Year 2?