Bella Company has the following comparative balance sheet data.

BELLA COMPANY Balance Sheets December 31
		2013		2012
Cash		$15,260		$30,410
Receivables (net)		70,120		60,450
Inventory		60,900		49,930
Plant assets (net)		197,510		177,710
		$343,790		$318,500
Accounts payable		$50,020		$59,330
Mortgage payable (15%)		108,930		108,930
Common stock, $10 par		139,160		117,750
Retained earnings		45,680		32,490
		$343,790		$318,500

Additional information for 2013:

1.		Net income was $25,510.
2.		Sales on account were $414,700. Sales returns and allowances were $19,220.
3.		Cost of goods sold was $196,430.

Compute the following ratios at December 31, 2013. (Round all answers to 1 decimal place, e.g. 1.6 .)

Current ratio			:1
Acid-test ratio			:1
Receivables turnover			times
Inventory turnover			times