he balance sheet for Bryan Corporation is given below. Sales for the year were $3,120,000, with 75 percent of sales sold on credit.

BRYAN CORPORATION Balance Sheet Dec. 31, 20XX
Assets			Liabilities and Equity
Cash		$75,000	Accounts payable		$260,000
Accounts receivable		320,000	Accrued taxes		70,000
Inventory		390,000	Bonds payable (long term)		230,000
Plant and equipment		450,000	Common stock		360,000
			Retained earnings		315,000
Total assets		$1,235,000	Total liabilities and equity		$1,235,000

Compute the following ratios: (Use 365 days in a year. Do not round intermediate calculation. Round the final answers to 2 decimal places.)

a.	Current ratio	x
b.	Quick ratio	x
c.	Debt-to-total-assets ratio	%
d.	Asset turnover	x
e.	Average collection period	days