Selected financial data of Target (USA) and Wal-Mart Stores, Inc. (USA) for a recent year are presented below (in millions).

Net sales Cost of goods sold Selling and administrative expenses Interest expense Other income (expense) Income tax expense Net income Non-current assets Current assets Total assets Total equity Non-current liabilities Current liabilities Total equity and liabilities Total assets Total equity Current liabilities Total liabilities Average net accounts receivable Average inventory Net cash provided by operating activities Target Wal-Mart Corporation Stores, Inc. Income Statement Data for Year $72,596 $476,294 51,160 358,069 16,816 91,353 1,126 2,335 (391) (410) 1,132 8,105 $ 1,971 $ 16,022 Statement of Financial Position Data (End of Year) $32,980 $143,566 1 1,573 6 l, 185 $44,553 m $16,231 $ 81,339 15,545 54,067 12,777 69,345 $44,553 904351 Beginning-of-Year Balances $48,163 $203,105 16,558 81,738 14,031 71,818 31,605 131,287 Other Data $2,921 $ 6,723 8,335 44,331 6,520 23,257 Instructions (a) For each company, compute the following ratios. (1) Current ratio. (5) Days in inventory. (2) Accounts receivable turnover. (6) Prot margin. (3) Average collection period. (7) Asset turnover. (4) Inventory turnover. (8) Return on assets. (9) Return on ordinary shareholders' equity. (11) Times interest earned. (10) Debt to assets ratio. (b) Compare the liquidity, protability, and solvency of the two companies