I only need assistance with #4, thank you!

MA-15. Short-Term Solvency Ratios Following are financial data from year-end financial statements of Portland Company for 2017, 2016 and 2015 2017 2015 $132,000 960,000 2016 Accounts receivable $136,125 Cost of goods sold1,023,750 Current assets Current liabilities Inventory Sales $144,576 864,000 450,000 360,000 405,000 300,000 250,000 310,000 225,000 165,000 195,000 1,642,500 1,752,000 1,200,000 Round all answers to two decimal places a. Compute the following financial ratios for 2016 and 2017. (Assume Portland Company's current assets include cash, accounts receivable, marketable securities, and inventory.) 2017 1.5 0.75 5.25 2016 1. Current ratio 1.44 0.78 4.8 2. Acid test ratio 3. Inve ntory turnover 4. Davs sales in receivables 30.25 X 30.12 X