Revise your worksheet to reflect these updated assumptions and then answer the questions that follow. Cash Accounts receivable Inventory Long-term assets Total assets Current Previous $ 76,000 $ 66,000 46,000 51,000 106,000 86,000 249,700 161,000 $477,700 $364,000 Current liabilities Long-term liabilities Total liabilities Stockholders' e equity Total liabilities and stockholders' equity Current $ 86,000 132,000 218,000 259,700 $477,700 Previous $ 76,000 122,000 198,000 166,000 $364,000 Net sales Cost of goods sold Operating expenses Interest expense Income tax expense Net income Current $430,000 232,500 66,000 12,600 25,200 $ 93,700 Ratio Receivables turnover ratio Average collection period Inventory turnover ratio Average days in inventory Current ratio Acid-test ratio Debt to equity ratio Times interest earned ratio times days times days to 1 to 1 % times