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

Genatron Manufacturing Corporation Balance Sheet
		2020		2019
ASSETS
Cash		$40,712		$50,472
Accts. receivable		260,552		200,111
Inventory		500,195		450,993
Total current assets		801,459		701,576
Fixed assets, net		400,000		300,000
Total assets		$1,201,459		$1,001,576
LIABILITIES AND EQUITY
Accts. payable		$170,110		$132,652
Bank loan		91,206		91,206
Accruals		70,000		50,000
Total current liabilities		331,316		273,858
Long-term debt, 12%		387,458		299,195
Common stock, $10 par		300,000		300,000
Capital surplus		43,034		43,034
Retained earnings		139,651		85,489
Total liabilities & equity		$1,201,459		$1,001,576

Genatron Manufacturing Corporation Income Statement
		2020		2019
Net sales		$1,673,780		$1,473,780
Cost of goods sold		1,004,268		884,268
Gross profit		669,512		589,512
Expenses:
General and administrative		150,000		150,000
Marketing		150,000		130,000
Depreciation		50,791		41,653
Interest		54,738		44,876
Earnings before taxes		263,983		222,983
Income taxes		72,970		60,418
Net income		$191,013		$162,565

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