Following are some data from the financial records of Moave Corporation: Sales Common Stock Retained Earnings 2008 200A P500,000 P375,000 125,000 105,000 Dividend payout ratio 40% After tax profit 4% of Sales Cash 12% of Sales Accounts Receivable 18% of Sales Inventory 30% of Sales Fixed Assets, net 40% of Sales Accounts payable 20% of sales Accruals How much was the company's long-term debt as of the end of 200B? 5% of sales 4 Super Hot Pan de Sal and Flaming Hot Pan de Sal compete with each other in the hot pan de sal market. Super's strategy is to bake pan de sal to customer orders rather than for inventory. Flaming, on the other hand, bake hot pan de sal even if there is no order, then sells from inventory so that customers do not have to wait. Selected financial information from a recent year's financial statements ig given below: Super Flaming Sales P729.720 P 1,246,760 Cost of Goods Sold 565,480 959,200 Inventory, beginning 9,320 62,800 Inventory, ending 80.200 10.920 Which company has the higher inventory turn-over and by how many times? (Round your answer to one digit after the decimal place.)