Selected financial data for Sunland Inc. and Monty Ltd$.($in $ thousands$)$ are presented below.

Sunland Inc. Monty Ltd$.$

Statement of Income

Total revenue $$36,670$ $$36,660$

Cost of sales $18,84026,260$

Gross profit $17,83010,400$

Operating expenses $17,2708,100$

Profit from operations $5602,300$

Interest expense $($revenue$)(35)538$

Other expenses $152$

Other non$-$operating income $350$A $433$

Profit before income tax $7932,195$

Income tax expense $325626$

Profit for the year $$468$ $$1,569$

Sunland Inc. Monty Ltd$.$

Balance Sheet

Current assets $$9,680$ $$10,940$

Non$-$current assets $38,55034,240$

Total assets $$48,230$ $$45,180$

Current liabilities $$4,960$ $$6,280$

Non$-$current liabilities $4,8004,200$

Total liabilities $9,76010,480$

Shareholders' equity $38,47034,700$

Total liabilities and shareholders' equity $$48,230$ $$45,180$

Additional information:

Average accounts receivable $$1,420$ $$6,170$

Average inventories $3,3703,710$

Average total assets $47,00045,850$

Average total shareholders' equity $36,25033,370$

$($a$)$ For each company, calculate the following ratios:

Sunland Inc.

Monty Ltd$.$

Liquidity Ratios

$1.$ Current ratio$$

Receivables turnover

$1.$ Inventory turnover

$2.$ Operating cycle

Solvency Ratios

$1.$ Debt to total assets

$2.$ Interest coverage