The financial statements for Nike, Inc., are available at the Appendix B link above. The following additional information (in millions) is available:

Accounts receivable at May 31, 2008: $2,884 Inventories at May 31, 2008: 2,357 Total assets at May 31, 2008: 13,249 Stockholders' equity at May 31, 2008: 8,693

Determine the following measures for the fiscal years ended May 31, 2011 (fiscal 2010), and May 31, 2010 (fiscal 2009). Do not round interim calculations. Round the working capital amount in part (a) to the nearest dollar. Round all other final answers to one decimal place. When required, use the rounded final answers in subsequent computations.

			Fiscal Year 2010		Fiscal Year 2009
a.	Working capital (in millions)	$	7339	$	7595
b.	Current ratio		2.9		3.3
c.	Quick ratio
d.	Accounts receivable turnover
e.	Number of days' sales in receivables		days		days
f.	Inventory turnover
g.	Number of days' sales in inventory		days		days
h.	Ratio of liabilities to stockholders' equity
i.	Ratio of net sales to assets
j.	Rate earned on total assets, assuming interest expense is $4 million for the year ending May 31, 2011, and $6 million for the year ending May 31, 2010		%		%
k.	Rate earned on common stockholders' equity		%		%
l.	Price-earnings ratio, assuming that the market price was $75.70 per share on May 31, 2011, and $73.50 per share on May 31, 2010
m.	Percentage relationship of net income to net sales		%		%

Table of Contents NIKE INC NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued) Revenues by Major Product Lines Revenues to extemal customers for NIKE Brand products are attributable to sales of footwear, apparel and equipment. Other revenues to external customers primarily include external sales by Cole Haan.Converse.Hurley.NIKE Golf, and $11A93 $10.332 $10,307 Footwear Apparel 5A75 5,037 5.245 Equipment 1.013 1,035 1,110 ,88 2,514 $20,862 $19,014 $19,176 Revenues and Long-Lived Assets by Geographic Area. Geographical area infomation is similar to what was shown previously under operating segments with the exception of the Other activity, which has been allocated to the geographical areas based on the location where the sales originated. Revenues derived in the United States were S8.956 million.S7914 million. and $8.020 million for the years ended May 31 2011, 2010, and 2009, respectively. The Company's largest concentrations of long-lived assets primarily consist of the Company's world headquarters and distribution facilities in the United States and distribution facilities in Japan, Belgium and China. Long-lived assets attributable to operations in the United States, which are comprised of net property, plant & equipment, were $1,115 million,S1070 million, and $1.143 million at May 31, 20 2010 and 2009, respectively. Long-lived assets attributable to operations in Japan were $363 million,$336 million, and $322 million at May 3 2011.2010 and 2009, respectively. Long-lived assets attributable to operations in Belgium were $182 million, $164 million, and $191 million at May 31,2011, 2010, and 2009, respectively, Long-lived assets attributable to operations in China were $175 million. Sl44 million and S76 million at May 31.2011.2010, and 2009.respectively. Major Customers No customer accounted for 10% or more of the Company's net sales during the years ended May 31, 2011.2010 and 87 Table of Contents NIKE INC NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued) Revenues by Major Product Lines Revenues to extemal customers for NIKE Brand products are attributable to sales of footwear, apparel and equipment. Other revenues to external customers primarily include external sales by Cole Haan.Converse.Hurley.NIKE Golf, and $11A93 $10.332 $10,307 Footwear Apparel 5A75 5,037 5.245 Equipment 1.013 1,035 1,110 ,88 2,514 $20,862 $19,014 $19,176 Revenues and Long-Lived Assets by Geographic Area. Geographical area infomation is similar to what was shown previously under operating segments with the exception of the Other activity, which has been allocated to the geographical areas based on the location where the sales originated. Revenues derived in the United States were S8.956 million.S7914 million. and $8.020 million for the years ended May 31 2011, 2010, and 2009, respectively. The Company's largest concentrations of long-lived assets primarily consist of the Company's world headquarters and distribution facilities in the United States and distribution facilities in Japan, Belgium and China. Long-lived assets attributable to operations in the United States, which are comprised of net property, plant & equipment, were $1,115 million,S1070 million, and $1.143 million at May 31, 20 2010 and 2009, respectively. Long-lived assets attributable to operations in Japan were $363 million,$336 million, and $322 million at May 3 2011.2010 and 2009, respectively. Long-lived assets attributable to operations in Belgium were $182 million, $164 million, and $191 million at May 31,2011, 2010, and 2009, respectively, Long-lived assets attributable to operations in China were $175 million. Sl44 million and S76 million at May 31.2011.2010, and 2009.respectively. Major Customers No customer accounted for 10% or more of the Company's net sales during the years ended May 31, 2011.2010 and 87