The financial information below presents selected information from the financial statements of Pelican Company. Sales revenue during the current year was $13,520,300 and cost of goods sold was $8,909,695. All of Pelican's sales are made on account and are due within 30 days. Prior Year Current Year Cash and cash equivalents $ 561,330 $ 617,780 Accounts receivable 4,640,000 3,809,000 Inventory 929,360 1,250,440 Total current assets 8,475,030 8,345,100 Total assets 11,109,020 10,989,000 Total current liabilities 7,515,300 6,891,000 Total liabilities 8,458,900 8,258,700 Calculate the following: a. Current ratios as of the end of the current and prior year

b.	Calculate the receivables turnover ratio for the current year. c. Calculate the days to collect for the current year. d. Calculate the inventory turnover ratio for the current year. e. Calculate the days to sell for the current year.