The J.A. Appliance Company has supplied you with the following data regarding working capital and sales for the years 2001, 2000, and 1999.

2001

2000

1999

Working capital

$270,000

$260,000

$240,000

Sales

$650,000

$600,000

$500,000

Industry average for the ratio

sales to working capital

4.10 times

4.05 times

4.00 times

Required a. Compute the sales to working capital ratio for each year.

b. Comment on the sales to working capital ratio for J.A. Appliance in relation to the industry average and what this may indicate.