The Financial Information Below Presents Selected Information from the Financial

The financial information below presents selected information from the financial statements of Pelican Company.Sales revenue in 2018 was $13,700,300.
$$\begin{array} { | l | r | r | } & 1 / 1 / 18 & \mathbf { 1 2 / 3 1 / 1 8 } \\\hline \text { Accourts receivable } & \$ 4,550,000 & \mathbf { \$ 3 , 8 0 0 , 0 0 0 } \\\hline \text { Total current assets } & \mathbf { 8 } , 700,030 & \mathbf { 8 , 4 8 0 , 1 0 0 } \\\hline \text { Total assets } & 11,100,020 & 10,980,000 \\\hline \text { Total currert liabilities } & 7,200,300 & 7,476,000 \\\hline \text { Total liabilities } & \mathbf { 8 , 4 4 9 , 9 0 0 } & \mathbf { 8 , 2 7 0 , 7 0 0 } \\\hline\end{array}$$
A.Receivables turnover assuming all Pelican's sales are made on account.
B.Receivables turnover assuming 20% of sales are made as cash sales.
C.Current ratio as of December 31,2018.
D.Debt-to-assets ratio as of December 31,2018.