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	$	5,640,000
Cost of goods sold		2,943,000
Depreciation		290,300
Selling & admin. expenses		1,555,000
EBIT	$	851,700
Interest expense		141,000
Taxable income	$	710,700
Taxes		318,300
Net income	$	392,400

Balance Sheet, Year-End	2017				2016
Assets
Cash	$	47,900			$	59,000
Accounts receivable		646,000				1,019,300
Inventory		479,600				709,000
Total current assets	$	1,173,500			$	1,787,300
Fixed assets		3,049,000				4,152,000
Total assets	$	4,222,500			$	5,939,300
Liabilities and Stockholders' Equity
Accounts payable	$	335,200			$	687,000
Short-term debt		493,000				840,500
Total current liabilities	$	828,200			$	1,527,500
Long-term bonds		2,213,600				3,363,500
Total liabilities	$	3,041,800			$	4,891,000
Common stock	$	314,600			$	314,600
Retained earnings		866,100				733,700
Total stockholders' equity	$	1,180,700			$	1,048,300
Total liabilities and stockholders' equity	$	4,222,500			$	5,939,300

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	$	5,640,000
Cost of goods sold		2,943,000
Depreciation		290,300
Selling & admin. expenses		1,555,000
EBIT	$	851,700
Interest expense		141,000
Taxable income	$	710,700
Taxes		318,300
Net income	$	392,400

Balance Sheet, Year-End	2017				2016
Assets
Cash	$	47,900			$	59,000
Accounts receivable		646,000				1,019,300
Inventory		479,600				709,000
Total current assets	$	1,173,500			$	1,787,300
Fixed assets		3,049,000				4,152,000
Total assets	$	4,222,500			$	5,939,300
Liabilities and Stockholders' Equity
Accounts payable	$	335,200			$	687,000
Short-term debt		493,000				840,500
Total current liabilities	$	828,200			$	1,527,500
Long-term bonds		2,213,600				3,363,500
Total liabilities	$	3,041,800			$	4,891,000
Common stock	$	314,600			$	314,600
Retained earnings		866,100				733,700
Total stockholders' equity	$	1,180,700			$	1,048,300
Total liabilities and stockholders' equity	$	4,222,500			$	5,939,300

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 j. Compound leverage ratio k. Net cash provided by operating activities % %