The following selected information was taken from Stella Corporations financial statements:

Statement of Financial Position	2018	2017	2016
Cash	2,150	9,500	5,700
AR	21,000	4,000	7,200
Merchandise Inventory	28,800	9,500	16,500
Equipment	61,900	54,500	49,500
AP	30,200	17,800	23,762
Bank Loan, non-current	42,500	34,500	36,500
Common Shares	16,500	16,500	16,500
Retained Earnings	26,513	11,938	1,250

Income Statement	2018	2017	2016
Sales	99,500	75,500	56,500
Cost of Goods Sold	55,700	43,700	36,500
Operating Expenses	23,500	14,500	17,000
Interest Expense	2,000	1,900	2,900
Income Tax Expense	4,500	3,750	540

Required: Calculate each of the following ratios for 2018 and 2017:

1. Current Ratio

2. Receivables Turnover

3. Inventory Turnover

4. Debt to Total Assets

5. Times Interest Earned