The data presented below show actual figures for selected accounts of Mcbee Company for the fiscal year ended May 31, 2021, and selected budget figures for the 2022 fiscal year. Mcbee's controller is in the process of reviewing the 2022 budget. McBee Company monitors yield or return ratios using the average financial position of the company. (Round all calculations to three decimal places if necessary) December 31, 2022 December 31, 2021 Current Assets 210,000 180,000 Non-Current Assets 275,000 255,000 Current Liabilities 78,000 85,000 Long-term Debt 75,000 30,000 Bibe, Capital 332,000 320,000 2022 Operations Sales (all credit) 350,000 Cost of goods sold 160,000 Interest expense 3,000 Income taxes (40% tax rate) 48,000 Dividends declared and paid in 2011 60,000 Administrative expenses 67,000 Current Assets May 31, 2022 May 31, 2021 Cash 20,000 10,000 Accounts Receivable 100,000 70,000 Inventory 70,000 80,000 Other 20,000 20,000 66. McBee Company's debt-to-total-assets ratio for 2022 is: a. 0.352 b. 0.315 c. 0.264 d. 0.237 Answer: B 920/ 268 67. The 2022 accounts receivable turnover for McBee Company is: a. 1.882 b. 3.500 c. 5.000 d. 4.118 Answer: D 68. Using a 365-day year, McBee's inventory turnover in 2022 is: a. 2.133 b. 2.281 c. 1.995 d