Bennis Company has the following comparative balance sheet data. BENNIS COMPANY Balance Sheets December 31 2012 2011 Cash $ 14,990 $ 30,240 Receivables (net) 69,920 60,340 Inventories 59,700 50,290 Plant assets (net) 200,200 180,500 $344,810 $321,370 Accounts payable $50,470 $50,850 Mortgage payable (15%) 100,100 100,100 Common stock, $10 par 139,800 119,900 Retained earnings 54,440 50,520 $344,810 $321,370 Additional information for 2012: Net income was $25,080. Sales on account were $410,200. Sales returns and allowances were $20,200. Cost of goods sold was $197,400. The allowance for doubtful accounts was $2,270 on December 31, 2012, and $2,090 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