The financial information below presents selected information from the financial statements of Pelican
Company. Sales revenue in 2011 was $13,700,300. 
Calculate the following:
A) Receivables turnover ratio assuming all Pelican's sales are made on account.
B) Receivables turnover ratio assuming 20% of sales are made as cash sales. C) Current ratio as of December 31, 2011.
D) Debt to assets ratio as of December 31, 2011.
Definitions:
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