quick answer plz

Question No. 2 (Total marks for the question 10.5 each for part 'a' and 'b') The following financial data were taken from the annual financial statements of Sam Corporation: 2009 2010 2011 Current Assets 450,000 400,000 500,000 Current Liabilities 390,000 300.000 340,000 Sales 1,450,000 1,500,000 1,400,000 Cost of Goods Sold 1,180,000 1,020,000 1,120,000 Inventory 280,000 200,000 250,000 Accounts Receivable 120,000 110,000 105,000 Required: a. Based on the data, calculate the following for 2010 and 2011: 1. Working capital 2. Current ratio 3. Acid test ratio 4. Accounts receivable turnover 5. Inventory turnover 6. Inventory turnover in days b. Evaluate the results of your computation with regards to the short-term liquidity of the firm