Based on the Information for the Following Three Companies,a)compute the Accounts

Based on the information for the following three companies,a)compute the accounts receivable turnover ratio for each company for 2X13 and b)determine which company is in the best liquidity position based on the calculation in part a.
$\begin{array}{l}\begin{array} { l } \\\text { Net credit sales } & 2 \times 13 \\& 2 \times 12 \\\text { Cost of goods sold } & 2 \times 13 \\& 2 \times 12 \\\text { Accounts receivable } & 2 \times 13 \\\text { (ending balance) } & 2 \times 12 \\\text { Inventory } & 2 \times 13 \\\text { (ending balance) } & 2 \times 12\end{array}\begin{array} { l } \text { Hadman }&\text { Teltor }&\text { Comdok }\\\$ 110,000 & \$ 120,000 & \$ 200,000 \\120,000 & 99,000 & 169,000 \\54,000 & 44,000 & 78,000 \\51,000 & 39,000 & 61,000 \\14,000 & 21,000 & 19,000 \\16,000 & 18,000 & 13,000 \\26,000 & 19,000 & 9,000 \\20,000 & 20,000 & 13,000\end{array}\end{array}$