Smith Co

(in $ millions) Williams Co

(in $ millions)

Sales	$13,800	$7,500
Cost of goods sold	10,600	5,400
Cash	30,000	3,600
Marketable securities	500	100
Accounts receivable	35,000	6,500
All other current assets	50,000	8,500
Total current liabilities	65,000	25,000
Total liabilities	236,000	15,100
Total equity	75,000	22,000
Pre-tax income	3,900	6,200
Interest expense	1,800	100
Average accounts receivable	345	50
Average inventory	2,525	900
Average total assets	6,200	2,500

(Smith Co. is Column A, Williams Co. is Column B)

Given the information above, please calculate:

A.) Quick ratio for both companies

B.) The times interest earned for both companies

C.) The accounts receivable turnover

D.) The inventory turnover

E.) The asset turnover