Total revenues Expenses Cost of goods sold Selling, general, and administrative Interest expense Income tax expense Total expenses Net earnings (net income) Retained earnings, January 1 Less: Preferred stock dividends Common stock dividends Retained earnings, December 31 Required Calculate the following ratios for Year 4 and Year 3. 120,000 55,000 8,000 23,000 206,000 32,000 132,000 3,200 4,600 $156,200 a. Working capital. b. Current ratio. (Round your answers to 2 decimal places.) 103,000 50,000 7,200 22,000 182,200 32,800 107,000 3,200 4,600 $132,000 c. Quick ratio. (Round your answers to 2 decimal places.) d. Receivables turnover (beginning receivables at January 1, Year 3, were $47,000). (Round your answers to 2 decimal places.) e. Average days to collect accounts receivable. (Use 365 days in a year. Round your intermediate calculations to 2 decimal places and your final answers to the nearest whole number.) f. Inventory turnover (beginning inventory at January 1, Year 3, was $140,000). (Round your