This Year a. Working capital b. Current ratio 720,000 Last Year 660,000 1.90 2.53 c. Acid-test ratio 0.69 1.09 d. Average collection period 35.0 days 25.2 days e. Average sale period 69.4 days 50.3 days f. Operating cycle 1.0 days 1.0 days g. Total asset turnover 1.67 x 1.77 x h. Debt-to-equity ratio 0.88 0.72 i. Times interest earned ratio 6.56 4.89 j. Equity multiplier 1.88 1.72 x