Bennis Company has the following comparative balance sheet data.

BENNIS COMPANY
Balance Sheets
December 31
	2012		2011
Cash	$ 14,740		$ 29,940
Receivables (net)	69,790		59,500
Inventories	59,630		50,020
Plant assets (net)	200,500		180,100
	$344,660		$319,560
Accounts payable	$49,770		$52,150
Mortgage payable (15%)	100,300		100,300
Common stock, $10 par	140,000		119,900
Retained earnings	54,590		47,210
	$344,660		$319,560

Additional information for 2012:

1. Net income was $24,880.

2. Sales on account were $410,300. Sales returns and allowances were $20,600.

3. Cost of goods sold was $198,300.

4. The allowance for doubtful accounts was $2,200 on December 31, 2012, and $2,030 on December 31, 2011.

Compute the following ratios at December 31, 2012. (a) Current. (b) Acid-test. (c) Receivables turnover. (d) Inventory turnover. (Round answers to 1 decimal place, e.g. 10.5.)

(a)	Current ratio	: 1
(b)	Acid-test ratio	: 1
(c)	Receivables turnover	times
(d)	Inventory turnover	times