Comparative financial statements for Blossom and Ayayai Ltd. are shown below.

BLOSSOM AND AYAYAI LTD. Income Statement Year Ended December 31
		2021			2020
Net sales		$835,000			$820,000
Cost of goods sold		595,000			550,000
Gross profit		240,000			270,000
Operating expenses		154,000			150,000
Profit from operations		86,000			120,000
Other revenues and expenses
Interest expense		30,000			20,000
Profit before income tax		56,000			100,000
Income tax expense		12,000			20,000
Profit		$44,000			$80,000

BLOSSOM AND AYAYAI LTD. Balance Sheet December 31
Assets		2021		2020		2019
Cash		$88,000		$80,000		$10,000
Accounts receivable		108,000		116,000		120,000
Inventories		125,000		120,000		96,000
Prepaid expenses		25,000		20,000		112,000
Land, buildings, and equipment		390,000		305,000		300,000
Total assets		$736,000		$641,000		$638,000
Liabilities and Shareholders Equity
Liabilities
Notes payable		$110,000		$100,000		$100,000
Accounts payable		43,000		40,000		50,000
Accrued liabilities		32,000		40,000		30,000
Bonds payable, due 2024		190,000		150,000		179,000
Total liabilities		375,000		330,000		359,000
Shareholders equity
Common shares (20,000 issued)		200,000		200,000		200,000
Retained earnings		161,000		111,000		79,000
Total shareholders equity		361,000		311,000		279,000
Total liabilities and shareholders equity		$736,000		$641,000		$638,000

Additional information:

1.		Seventy-five percent of the sales were on account.
2.		The allowance for doubtful accounts was $4,000 in 2021, $5,000 in 2020, and $3,000 in 2019.
3.		In 2021 and 2020, dividends of $2,000 and $8,000, respectively, were paid to the common shareholders.
4.		Cash provided by operating activities was $103,500 in 2021 and $120,000 in 2020.
5.		Cash used by investing activities was $104,000 in 2021 and $30,000 in 2020.

Calculate all possible liquidity, solvency, and profitability ratios for 2021 and 2020. (Round answers for Collection period, Days sales in inventory, Operating cycle and Free cash flow to decimal places, e.g. 125. Round answer for Earnings per share to 2 decimal places, eg, 12.50. Round all other answers to 1 decimal place, eg. 12.5 or 12.5%. Enter negative amount using either a negative sign preceding the number eg. -45 or parentheses eg. (45).) 2021 2020 Liquidity Ratios 1. Current ratio :1 1 2. Acid-test ratio 1 1 3. Receivables turnover times times 4. Collection period days days 5. Inventory turnover times times 6. Days sales in inventory days days 7. Operating cycle days days Solvency Ratios 8. Debt to total assets % 9. Interest coverage times times 10. Free cash flow $ $ Profitability Ratios 11. Gross profit margin % %6 12. Profit margin % %6 13. Asset turnover times times 14. Return on assets % 15. Return on equity % 96 16. Earnings per share $ $ 17. Payout ratio 96 %