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		%		%