Summary information from the financial statements of two companies competing in the same industry follows. data from the current year-end balance sheetsbarco company kyan companyassets cash $19,500 $34,000accounts receivable, net 37,400 57,400current notes receivable (trade) 9,100 7,200merchandise inventory 84,440 132,500prepaid expenses 5,000 6,950plant assets, net 290,000 304,400total assets $445,440 $542,450data from the current year's income statement barco company kyan companysales $770,000 $880,200cost of goods sold 585,100 632,500interest expense 7,900 13,000income tax expense 14,800 24,300net income 162,200 210,400basic earnings per share 4.51 5.11liabilities and equity barco company kyan companycurrent liabilities $61,340 $93,300long-term notes payable 80,800 101,000common stock, $5 par value 123,300 142,150total liabilities and equity $445,440 $542,450beginning-of-year balance sheet data barco company kyan companyaccounts receivable, net $29,800 $54,200current notes receivable (trade) 0 0merchandise inventory 55,600 107,400total assets 398,000 382,500common stock, $5 par value 180,000 206,000retained earnings 98,300 93,6001) for both companies compute the (a) current ratio, (b) acid-test ratio, (c) accounts (including notes) receivable turnover, (d) inventory turnover, (e) days sales in inventory, and (f) days sales uncollected. round to one decimal place. identify the company you consider to be better in managing short-term credit risk.