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	$	780,000	$	889,200
Cash	$	21,500	$	33,000		Cost of goods sold		584,100		646,500
Accounts receivable, net		35,400		51,400		Interest expense		8,400		11,000
Current notes receivable (trade)		9,800		8,600		Income tax expense		14,992		24,548
Merchandise inventory		84,840		138,500		Net income		172,508		207,152
Prepaid expenses		5,900		7,050		Basic earnings per share		4.11		5.03
Plant assets, net		320,000		312,400		Cash dividends per share		3.81		4.02
Total assets	$	477,440	$	550,950
						Beginning-of-year balance sheet data
Liabilities and Equity						Accounts receivable, net	$	29,800	$	57,200
Current liabilities	$	70,340	$	96,300		Current notes receivable (trade)		0		0
Long-term notes payable		79,800		111,000		Merchandise inventory		55,600		109,400
Common stock, $5 par value		210,000		206,000		Total assets		448,000		372,500
Retained earnings		117,300		137,650		Common stock, $5 par value		210,000		206,000
Total liabilities and equity	$	477,440	$	550,950		Retained earnings		104,812		96,122

For both companies compute the (a) current ratio, (b) acid-test ratio, (c) accounts (including notes) receivable turnover, (d) inventory turnover, (e) days sales in inventory, and (f) days sales uncollected. (Do not round intermediate calculations.)

(a)

	Current Ratio
Company	Choose Numerator:	/	Choose Denominator:	=	Current Ratio
		/		=	Current ratio
Barco		/		=	0	to 1
Kyan		/		=	0	to 1

(b)	Acid-Test Ratio
Company	Choose Numerator:						Choose Denominator:	=	Acid-Test Ratio
		+		+		/		=	Acid-test ratio
Barco		+		+		/		=	0	to 1
Kyan		+		+		/			0	to 1

(c)

	Accounts Receivable Turnover
Company	Choose Numerator:	/	Choose Denominator:	=	Accounts Receivable Turnover
		/		=	Accounts receivable turnover
Barco		/		=	0	times
Kyan		/		=	0	times

(d)	Inventory Turnover
Company	Choose Numerator:	/	Choose Denominator:	=	Inventory Turnover
		/		=	Inventory turnover
Barco		/		=	0	times
Kyan		/		=	0	times

(e)

	Days Sales in Inventory
Company	Choose Numerator:	/	Choose Denominator:	x	Days	=	Days Sales in Inventory
		/		x		=	Days sales in inventory
Barco		/		x		=	0	days
Kyan		/		x		=	0	days

(f)

	Days' Sales Uncollected
Company	Choose Numerator:	/	Choose Denominator:	x	Days	=	Days' Sales Uncollected
		/		x		=	Days' sales uncollected
Barco		/		x		=	0	days
Kyan		/		x		=	0	days