Use the additional information below for Data & Company and two of its competitors, Klingon & Co. and Vulcan Inc.

Based on the accounts receivable turnover, which company is most liquid: Data, Klingon or Vulcan?

	Data & Company	Klingon & Co.	Vulcan Inc.
Accounts receivable turnover	From question 43	5.6	7.5
Average collection period	From question 43	65.2	48.7
Current assets	$6,300,000	$6,200,000	$1,500,000
Current liabilities	$5,800,000	$3,800,000	$1,300,000