Table 3.1 370,000 Cole Hagganapi December 31, 2013 Accountanya Account Receivable Notes Payable Inventory Accrual Total Current Anet Total Current Latulates Net Fred Assets Long-Term Debt Total Arts Stockholders Iquity Total Lalities & SE 1.000 Information (2013 values) 1 Sales totaled $110,000 2. The gros profit margin was 25 percent 3. Inventory tumover WAS 3.0 4. There are 360 days in the year 5. The average collection penod was 65 days 6. The curent ratio was 240 7. The total settumover was 113 8. The debt ratio was 53.8 percent (See Table 3.1) Net fixed assets for CEE in 2013 were 569.341 $48,975 $45,484 $54,511