The following selected accounts were taken from the financial records of Livermore Valley Distributors at December 31, 20X1. All accounts have normal balances.

Cash	$ 24,940
Accounts receivable	46,300
Note receivable, due 20X2	8,100
Merchandise inventory	34,300
Prepaid insurance	2,210
Supplies	1,270
Equipment	42,100
Accumulated depreciation, equipment	22,100
Note payable to bank, due 20X2	21,000
Accounts payable	27,590
Interest payable	210
Sales	523,000
Sales discounts	1,800
Cost of goods sold	384,300

Accounts Receivable at December 31, 20X0, was $56,050. Merchandise Inventory at December 31, 20X0, was $57,200. Based on the account balances above, calculate the following:

1. The gross profit percentage.
2. Working capital.
3. The current ratio.
4. The inventory turnover.
5. The accounts receivable turnover. All sales were on credit.