Using Mergent Online, I have pulled financial information from two companies in the "Soap & Other Detergent" industry. Using the information below, calculate the following information for the most recent reported year:

(a) Receivables turnover

(b) Accounts payable turnover

(c) Current ratio

(d) Working capital

Provide a brief comparison of the two companies based on your analysis.

	Company A		Company B
	(in thousands)		(in millions)
	12/31/2014	12/31/2013	6/30/2015	6/30/2014
A/R	324,800	331,000	4,861	6,386
Current assets	1,032,500	1,115,800	29,646	31,617
A/P	284,100	256,700	8,257	8,461
Current liabilities	905,300	651,200	29,790	33,726
Net sales	3,297,600	3,194,300	76,279	83,062
COGS	1,844,700	1,756,300	38,876	42,460