You are the loan manager at a local bank. Two companies approached you about securing a 6-month loan. Based on the below ratio's assess and comment on the below.

Liquidity
Working Capital:	Company 1	Company 2	Which is better?
	897	420
Current Ratio:
	1.40	1.16
Quick Ratio:
	1.16	0.95
Receivable Turnover:
	12.44	7.76
	times	times
Average Collection Period:
	29.33	47.03
	days	days
Inventory Turnover:
	4.06	4.06
Days in Inventory:
	89.90	89.93