Accounts Receivable and Inventory Ratios Bell Company, whose current assets at December 31 are shown below, had net sales for the year of $950,000 and cost of goods sold of $553,900. At the beginning of the year, Bell's accounts receivable (net) were $155,000 and its inventory was $194,000. Cash $27,400 Short-term investments 50,000 Accounts receivable (net) 170,000 Inventory 201,000 Prepaid expenses 12,600 Current assets $461,000 Instructions: Round turnover ratios to two decimal places. Use rounded tu