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	2020
Sales	$	5,760,000
Cost of goods sold		3,045,000
Depreciation		302,500
Selling and administrative expenses		1,620,000
EBIT	$	792,500
Interest expense		174,000
Taxable income	$	618,500
Taxes		281,300
Net income	$	337,200

Balance Sheet, Year-End	2020		2019
Assets
Cash	$	41,100			$	95,000
Accounts receivable		590,000				1,648,200
Inventory		438,100				1,146,500
Total current assets	$	1,069,200			$	2,889,700
Fixed assets		2,821,000				6,771,000
Total assets	$	3,890,200			$	9,660,700
Liabilities and Stockholders' Equity
Accounts payable	$	312,400			$	1,176,000
Short-term debt		505,000				1,445,500
Total current liabilities	$	817,400			$	2,621,500
Long-term bonds		1,733,800				5,777,400
Total liabilities	$	2,551,200			$	8,398,900
Common stock	$	313,900			$	313,900
Retained earnings		1,025,100				947,900
Total stockholders' equity	$	1,339,000			$	1,261,800
Total liabilities and stockholders' equity	$	3,890,200			$	9,660,700

a. Inventory turnover ratio in 2020 b. Debt/equity ratio in 2020 c. Cash flow from operating activities in 2020 d. Average collection period days 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 %