The financial statements for Thor and Gunnar companies are summarized here:

	Thor Company	Gunnar Company
Balance Sheet
Cash	$ 29,000	$ 53,200
Accounts Receivable, Net	71,000	22,000
Inventory	142,000	18,000
Equipment, Net	758,000	180,000
Other Assets	190,000	62,400
Total Assets	$ 1,190,000	$ 335,600
Current Liabilities	$ 156,000	$ 17,000
Notes Payable (long-term) (12% interest rate)	254,000	54,000
Common Stock (par $20)	666,000	246,000
Additional Paid-In Capital	64,000	7,000
Retained Earnings	50,000	11,600
Total Liabilities and Stockholders Equity	$ 1,190,000	$ 335,600
Income Statement
Sales Revenue	$ 1,102,000	$ 318,000
Cost of Goods Sold	666,000	174,000
Other Expenses	330,000	108,000
Net Income	$ 106,000	$ 36,000
Other Data
Per share price at end of year	$ 12.80	$ 29.00
Selected Data from Previous Year
Accounts Receivable, Net	$ 59,800	$ 21,200
Inventory	127,000	39,600
Equipment, Net	758,000	180,000
Notes Payable (long-term) (12% interest rate)	254,000	54,000
Total Stockholders Equity	780,000	264,600

These two companies are in the same business and state but different cities. Each company has been in operation for about 10 years. Both companies received an unqualified audit opinion on the financial statements. Thor Company wants to borrow $99,000 and Gunnar Company is asking for $30,000. The loans will be for a two-year period. Neither company issued stock in the current year. Assume the end-of-year total assets and net equipment balances approximate the years average and all sales are on account.

Required:

Calculate the following ratios. (Use 365 days in a year. Round your intermediate calculations and final answers to 2 decimal places.)