The financial information below presents selected information from the financial statements of Pelican Company. Sales revenue during the current year was $13,560,300 and cost of goods sold was $8,908,695. All of Pelican's sales are made on account and are due within 30 days.

	Prior Year			Current Year
Cash and cash equivalents	$	559,330		$	613,780
Accounts receivable		4,620,000			3,807,000
Inventory		927,360			1,244,440
Total current assets		8,525,030			8,375,100
Total assets		11,107,020			10,987,000
Total current liabilities		7,445,300			7,021,000
Total liabilities		8,456,900			8,254,700

Calculate the following:

a.	Current ratios as of the end of the current and prior year. (Round your answers to 2 decimal places.)

b.	Calculate the receivables turnover ratio for the current year. (Round your answer to 2 decimal places.)

c.	Calculate the days to collect for the current year. (Round your intermediate calculations and final answers to 2 decimal place.)

d.	Calculate the inventory turnover ratio for the current year. (Round your answer to 2 decimal places.)

e.	Calculate the days to sell for the current year. (Round your intermediate calculations and final answers to 2 decimal place.)