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Answer (D) is correct . Ramer’s accounts receivable turnover and inventory turnover are much lower than Matson’s. Because Matson is collecting its receivables more quickly and holding inventory for a shorter time, it has a much shorter operating cycle than Ramer. Matson’s operating cycle is about 91.7 days [(365 ÷ 8.1) + (365 ÷ 8.0)]. Ramer’s operating cycle is about 131.2 days [(365 ÷ 5.0) + (365 ÷ 6.2)].

Answer (A) is incorrect because The amount of cash is not determinable from these facts.
Answer (B) is incorrect because The amount of current liabilities is not determinable from these facts.
Answer (C) is incorrect because Matson is not as highly leveraged, and no information is given about rate of return on shareholders’ equity.