Selected financial data for Swifty Inc. and Cullumber Ltd. (in $ thousands) are presented below. Swifty Inc. Cullumber Ltd. Balance Sheet Current assets $9,650$10,770 Non-current assets Total assets Current liabilities Non-current liabilities Total liabilities 9,6604,74010,6504,260 Shareholders' equity Total liabilities and shareholders' equity Additional information: Average accounts receivable Average inventories $1,4103,39046,73036,200$6,1203,68045,51033,210 (a) For each company, calculate the following ratios: (Round answers to 1 decimal place, e.g. 52.7 or 52.7%. Use 365 days for calculation. D