Use the financial statements of Heifer Sports Inc. to find the information below for Heifer. (Use 365 days a year. Round all answers to 2 decimal places except $ amounts.)

Income Statement	2017
Sales	$	5,630,000
Cost of goods sold		2,936,000
Depreciation		289,400
Selling & admin. expenses		1,550,000
EBIT	$	854,600
Interest expense		138,000
Taxable income	$	716,600
Taxes		320,300
Net income	$	396,300

Balance Sheet, Year-End	2017				2016
Assets
Cash	$	48,400			$	54,000
Accounts receivable		649,000				932,200
Inventory		481,800				648,400
Total current assets	$	1,179,200			$	1,634,600
Fixed assets		3,060,000				3,793,000
Total assets	$	4,239,200			$	5,427,600
Liabilities and Stockholders' Equity
Accounts payable	$	336,400			$	623,000
Short-term debt		491,000				762,200
Total current liabilities	$	827,400			$	1,385,200
Long-term bonds		2,282,400				3,049,300
Total liabilities	$	3,109,800			$	4,434,500
Common stock	$	313,900			$	313,900
Retained earnings		815,500				679,200
Total stockholders' equity	$	1,129,400			$	993,100
Total liabilities and stockholders' equity	$	4,239,200			$	5,427,600

days a. Inventory turnover ratio in 2017 b. Debt/equity ratio in 2017 C. Cash flow from operating activities in 2017 d. Average collection period e. Asset turnover ratio f. Interest coverage ratio g. Operating profit margin h. Return on equity 1. Compound leverage ratio k. Net cash provided by operating activities %