The financial information below presents selected information from the financial statements of Pelican Company. Sales revenue during the current year was $13,620,300 and cost of goods sold was $8,907,195. All of Pelican's sales are made on account and are due within 30 days.

Prior Year

Current Year

Cash and cash equivalents

$

556,330

$

607,780

Accounts receivable

4,590,000

3,804,000

Inventory

924,360

1,235,440

Total current assets

8,600,030

8,420,100

Total assets

11,104,020

10,984,000

Total current liabilities

7,340,300

7,216,000

Total liabilities

8,453,900

8,248,700

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.)