Markus Company's common stock sold for $5.50 per share at the end of this year. The company paid a common stock dividend of $0.77 per share this year. It also provided the following data excerpts from this year's financial statements: Ending Beginning Balance Balance Cash $ 54,500 $ 47,200 Accounts receivable $ 100,000 $ 71,200 Inventory $ 79,000 $ 100,000 Current assets $ 233,500 $ 218,400 Total assets $ 857,000 $ 938,800 Current liabilities $ 91,500 $ 100,500 Total liabilities $ 232,000 $ 208,800 Common stock, $1 par value $ 171,000 $ 171,000 Total stockholders' equity $ 625,000 $ 730,000 Total liabilities and stockholders' equity $ 857,000 $938,800 Sales (all on account) Cost of goods sold Gross margin Net operating income Interest expense Net Income This Year $1,195,000 $ 693,100 $ 501,900 $ 338,250 $ 16,500 $ 225,225 7. What is the amount of working capital and the current ratio at the end of this year? (Round "Current ratio" to 2 decimal places.) Working capital Current ratio 9. What is the accounts receivable turnover and the average collection period? (Use 365 days in a year. Round your Intermediate and final answers to 2 decimal places.) Accounts receivable turnover Average collection period days 10. What is the inventory turnover and the average sale period? (Use 365 days in a year. Round your intermediate and final answers to 2 decimal places.) Inventory turnover Average sale period days