Hope Corporation had the following comparative current assets and current liabilities for the years ended December 31, 2019 and 2020:

		2020		2019
Current assets
Cash		$27,100		$29,000
Short-term investments		15,000		26,200
Accounts receivable		63,000		80,000
Inventory		173,000		97,600
Prepaid expenses		6,400		14,200
Total current assets		$284,500		$247,000
Total non-current assets		$435,000		$386,000
Current liabilities
Accounts payable		$167,000		$159,000
Salaries payable		13,000		25,700
Income tax payable		18,200		12,200
Total current liabilities		$198,200		$196,900
Total non-current liabilities		$332,000		$304,000

During 2020, credit sales and cost of goods sold were $462,000 and $240,800 respectively. The 2019 credit sales were $478,000 and cost of goods sold was $258,000. Net cash provided by operating activities was $135,800 and $149,800 respectively for 2020 and 2019. At December 31, 2018, current liabilities were $185,800, accounts receivable was $72,000 and inventory was $94,200. The allowance for doubtful accounts at the end of each of the three years was zero.

Industry Averages:

Working capital $38,500

Current ratio: 1.20: 1

Quick ratio: 0.65:1

Receivables average collection period: 30 days

Days to sell inventory: 120 days

Using retrospective (horizontal) analysis, calculate the percentage of base-year amount for 2019 to 2020, assuming that 2019 is the base year. (Round answers to 1 decimal place, e.g. 15.2%.)

		2020		2019
Current assets
Cash		%		%
Short-term investments		%		%
Accounts receivable		%		%
Inventory		%		%
Prepaid expenses		%		%
Current liabilities
Accounts payable		%		%
Salaries payable		%		%
Income Tax Payable		%		%

Calculate the following liquidity measures for 2019 and 2020: (Round quick ratio to 2 decimal places, e.g. 1.25. Round current ratio, accounts receivable turnover and inventory turnover to 1 decimal place, e.g. 15.2. Round receivables average collection period and days to sell inventory to 0 decimal places, e.g. 125. Use 365 days for calculation.)

				2020			2019
(1)		Working capital		$			$
(2)		Current ratio			: 1			: 1
(3)		Quick ratio			: 1			: 1
(4a)		Accounts receivables turnover			times			times
(4b)		Receivables average collection period			days			days
(5a)		Inventory turnover			times			times
(5b)		Days to sell inventory			days			days

Calculate the net debt as a percentage of total capitalization solvency measure for 2019 and 2020. (Round answers to 1 decimal place, e.g. 15.2%.)

		2020		2019
Net debt as a percentage of total capitalization		%		%