Summary information from the financial statements of two companies competing in the same industry follows.

	Barco Company	Kyan Company		Barco Company	Kyan Company
Data from the current year-end balance sheets			Data from the current years income statement
Assets			Sales	$ 790,000	$ 888,200
Cash	$ 22,000	$ 33,000	Cost of goods sold	585,100	636,500
Accounts receivable, net	34,400	51,400	Interest expense	8,600	11,000
Merchandise inventory	84,740	142,500	Income tax expense	15,185	24,521
Prepaid expenses	5,900	7,000	Net income	181,115	216,179
Plant assets, net	350,000	307,400	Basic earnings per share	4.31	4.58
Total assets	$ 497,040	$ 541,300	Cash dividends per share	3.80	4.00
Liabilities and Equity			Beginning-of-year balance sheet data
Current liabilities	$ 64,340	$ 91,300	Accounts receivable, net	$ 28,800	$ 54,200
Long-term notes payable	79,800	113,000	Merchandise inventory	63,600	109,400
Common stock, $5 par value	210,000	236,000	Total assets	448,000	372,500
Retained earnings	142,900	101,000	Common stock, $5 par value	210,000	236,000
Total liabilities and equity	$ 497,040	$ 541,300	Retained earnings	121,385	73,621

Required:

1a. For both companies compute the (a) current ratio, (b) acid-test ratio, (c) accounts receivable turnover, (d) inventory turnover, (e) days sales in inventory, and (f) days sales uncollected.

Note: Do not round intermediate calculations.

1b. Identify the company you consider to be the better short-term credit risk.

please provide a complete table.