Financial statements for the Genatron Manufacturing Corporation for the years 2020 and 2019 are shown.

Genatron Manufacturing Corporation Balance Sheet
		2020		2019
ASSETS
Cash		$ 40,611		$ 50,361
Accts. receivable		261,477		201,897
Inventory		501,419		451,371
Total current assets		803,507		703,629
Fixed assets, net		400,000		300,000
Total assets		$ 1,203,507		$ 1,003,629
LIABILITIES AND EQUITY
Accts. payable		$ 170,998		$ 130,252
Bank loan		90,486		90,486
Accruals		70,000		50,000
Total current liabilities		331,484		270,738
Long-term debt, 12%		392,218		308,758
Common stock, $10 par		300,000		300,000
Capital surplus		48,367		48,367
Retained earnings		131,438		75,766
Total liabilities & equity		$ 1,203,507		$ 1,003,629

Genatron Manufacturing Corporation Income Statement
		2020		2019
Net sales		$ 1,635,643		$ 1,435,643
Cost of goods sold		981,386		861,386
Gross profit		654,257		574,257
Expenses:
General and administrative		150,000		150,000
Marketing		150,000		130,000
Depreciation		52,157		40,107
Interest		54,791		44,165
Earnings before taxes		247,309		209,985
Income taxes		73,171		61,549
Net income		$ 174,138		$ 148,436

(a)

Calculate Genatrons dollar amount of net working capital in each year.

		2020		2019
Net working capital		$		$

(b)

Calculate the current ratio and the acid-test ratio in each year. (Round answers to 2 decimal places, e.g. 52.75.)

		2020		2019
Current ratio
Acid-test ratio

(c)

Calculate the average collection period and the inventory-turnover ratio in each year. (Use 365 days for calculation. Round Average collection period to 1 decimal place, e.g. 527.5 and other answers to 2 decimal places, e.g. 52.75.)

		2020			2019
Average collection period			days			days
Inventory turnover ratio