The financial information below presents selected information from the financial statements of Pelican Company. Sales revenue during the current year was $13,480,300 and cost of goods sold was $8,910,695. All of Pelican's sales are made on account and are due within 30 days.

	Prior Year	Current Year
Cash and cash equivalents	$ 563,330	$ 621,780
Accounts receivable	4,660,000	3,811,000
Inventory	931,360	1,256,440
Total current assets	8,425,030	8,315,100
Total assets	11,111,020	10,991,000
Total current liabilities	7,585,300	6,761,000
Total liabilities	8,460,900	8,262,700

Required: a. Calculate the current ratio for both the current year 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.