calculate working capital, current ratio, receivables turnover, collection period, inventory turnover, and day sales in inventory liquidity ratios for 2021 and 2020.

PENNY WORTH INC. Statement of Financial Position (partial) December 31 (in thousands) 2021 2020 2019 Current assets Cash $ 30 $ 91 $ 60 Trading investments 55 60 40 Accounts receivable, net 678 586 498 Inventory 630 526 573 Prepaid expenses 41 52 29 Total current assets $ 1.434 $ 1.315 $ 1,200 Total current liabilities $ 886 $ $ 829 $ 754 Additional information: (in thousands) 2021 2020 2019 Allowance for doubtful accounts $ 50 $ 45 $ 40 Credit sales 4.182 3.938 3,663 Cost of goods sold 2,877 2,676 2.355