The following financial results are shown for East, Inc. and West, Inc.

Ratios	East, Inc.	West, Inc.
Current ratio	2.3	2.6
Acid test ratio	1.2	1.4
Accounts receivable turnover	8.4 times	8.8 times
Inventory turnover	4.7 times	5.1 times
Days sales in inventory	64 days	59 days
Days sales uncollected	34.2 days	29.7 days
Profit margin ratio	3.2%	2.8%
Total asset turnover	1.1	.9
Return on common stockholder equity	4.6%	4.1%
Price earnings ratio	18.3	28.8
Dividend yield	.89%	.90
Debt ratio	.62	.68
Times interest earned	2.6 times	2.2 times