The following financial information isfor Chesapeake Corporationarefor the fiscal years ending 2018 & 2017 (all balances are normal):

Item/Account

2018

2017

Cash

$35,000

$24,000

Accounts Receivable

56,000

52,000

Inventory

58,000

44,000

Current Liabilities

76,000

42,000

Net Sales (all credit)

550,000

485,000

Cost of Goods Sold

290,000

265,000

Use this information to determine the number of days in inventory for 2018: (Use a 365 day year.Round & enter your answers to one decimal place and enter the value.)

The following financial information isfor Chesapeake Corporationarefor the fiscal years ending 2018 & 2017 (all balances are normal):

Item/Account

2018

2017

Cash

30,000

$24,000

Accounts Receivable

42,000

52,000

Inventory

46,000

48,000

Current Liabilities

84,000

42,000

Net Sales (all credit)

550,000

485,000

Cost of Goods Sold

288,000

265,000

Use this information to determine the number of current ratio as of December 31, 2018: (Round & enter your answers to one decimal place and enter the value.)

The following information is related to Towson Company's fiscal year 2018.

Income Statement:

Net Income$2,500,000

Depreciation Expense450,000

Loss onSaleof Plant Assets70,000

Interest Expense5,000

Balance Sheet - 12/31/17: Increase (Decrease)

Accounts Payabledecrease50,000

Plant Assets - Purchased250,000

Plant Assets - Disposals(100,000)

Additional Information:

Common Stock exchanged for outstanding Long Term Notes Payable of $125,000

Dividends paid were $30,000

Use this information to determine Towson Company's Net Cash Flows from Operating Activities. If the amount is an outflow then enclose the amount with dollar sign inside of brackets ( ).