The financial information below presents selected information from the financial statements of Pelican Company. Sales revenue during the current year was $13,340,300 and cost of goods sold was $8,914,195. All of Pelican's sales are made on account and are due within 30 days.

	Prior Year			Current Year
Cash and cash equivalents	$	570,330		$	635,780
Accounts receivable		4,730,000			3,818,000
Inventory		938,360			1,277,440
Total current assets		8,250,030			8,210,100
Total assets		11,118,020			10,998,000
Total current liabilities		7,830,300			6,306,000
Total liabilities		8,467,900			8,276,700

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.)