I need help with e and f of last year and j. I cant seem to figure them out

Problem 15-18 Common Size Statements and Financial Ratios for a Loan Application (LO15-1, LO15-2, LO15-3, LO15-4) Paul Sabin organized Sabin Electronics 10 years ago to produce and sell several electronic devices on which he had secured patients. Although the company has been fairly profitable, it is now experiencing a severe cash shortage. For this reason, it is requesting a $500,000 long-term loan from Gulfport State Bank, $100.000 of which will be used to bolster the Cash account and $400,000 of which will be used to modernize equipment. The company's financial statements for the two most recent years follow Sabin Electronics Comparative Balance Sheet This Year Last Year $ 70,000 $ Assets Current assets Cash Marketable securities Accounts receivable, net Inventory Prepaid expenses 480,000 950,000 20,000 150,000 18,000 300.000 600,000 22.000 Total current assets Plant and equipment, net 1,520,000 1.480,000 1,090,000 1,370,000 Total assets $3,000,000 $2,460,000 Liabilities and Stockholders Equity Liabilities: Current liabilities Bonds payable, 12% $ $ 800,000 600,000 430,000 600.000 Total liabilities 1,400,000 1,030,000 Stockholders' equity Common stock, 515 par Retained earnings 750,000 850,000 750.000 680.000 Total stockholders' equity 1,600,000 $3,000,000 1,430,000 $2,450,000 Total liabilities and equity Last Year $4,350,000 3,450,000 900,000 548.000 Sabin Electronics Comparative Income Statement and Reconciliation This Year Sales $5,000,000 Cost of goods sold 3,875,000 Gross margin 1,125,000 Selling and administrative expenses 653,000 Net operating income 472.000 Interest expense 72,000 Net income before taxes 400,000 Income taxes (30%) 120,000 Net Income 280.000 Common dividends 110,000 352,000 72,000 280,000 84.000 Net income retained Beginning retained earnings 170,000 680,000 $ 850,000 196,000 95,000 101.000 579.000 $ 680,000 Ending retained earnings During the past year, the company introduced several new product lines and raised the selling prices on a number of old product lines in order to improve its profit margin. The company also hired a new sales manager, who has expanded sales into several new territories. Sales terms are 2/10, 1/30. All sales are on account. Required: 1. To assist in approaching the bank about the loan, Paul has asked you to compute the following ratios for both this year and last year: a. The amount of working capital. This Year 720,000 Last Year $ 650,000 Working capital s b. The current ratio. (Round your answers to 2 decimal places.) This Year 1.90 Last Year 2.53 Current ratio c. The acid-test ratio. (Round your answers to 2 decimal places.) This Year 0.69 Last Year 1.09 Acid-test ratio d. The average collection period. The accounts receivable at the beginning of last year totaled $250,000.) (Round your intermediate calculations and final answers to 1 decimal place. Use 365 days in a year.) This Year 28.5 days Last Year 23.1 days Average collection period e. The average sale period. (The inventory at the beginning of last year totaled $500,000.) (Round your intermediate calculations and final answers to 1 decimal place. Use 365 days in a year.) This Year 73.0 days Average sale period Last Year . days 1. The operating cycle. (Round your answers to 1 decimal place.) Operating cycle This Year 101.5 days Last Year days 9. The total asset turnover. (The total assets at the beginning of last year were $2,420,000.) (Round your answers to 2 decimal places.) This Year 1.83 Last Year 1.78 Total asset turnover h. The debt-to-equity ratio. (Round your answers to 3 decimal places.) This Year 0.875 Last Year 0.720 Debt-to-equity ratio 1. The times interest earned ratio. (Round your answers to 1 decimal place.) This Year Last Year 6.61 4.9 Times interest earned ratio j. The equity multiplier. (The total stockholders' equity at the beginning of last year totaled $1,420,000.) (Round your answers to 2 decimal places.) This Year Last Year Equity multiplier