What is the formula for C and D$?$

Sheridan Medical Comparative Income Statement and Statement of Retained Earnings For the Year Sales revenue (all on account) Cost of goods sold Gross profit Operating expenses Net operating income Interest expense Net income before taxes Income taxes (30%) Net income Dividends paid Preferred dividends Common dividends Total dividends paid Net income retained Retained earnings, beginning of year Retained earnings, end of year (a-d) Your answer is partially correct. 2020 300,400 427,020 $996,380 29,500 433,450 462,950 533,430 $4,193,845 2019 308,600 411,735 $960,715 29,550 413,050 442,600 518,115 $3,660,415 Calculate the following liquidity ratios for 2020. (If working capital is negative then enter with a negative sign preceding the number or parentheses, e.g. -15,000 or (15,000). Round all answers except working capital to 2 decimal places, e.g. 2.55.) a. b. c. d. Working capital Current ratio Acid-test ratio Accou nts receivable tu rnover 0.82 0.36 7.38 times