Corsig Corporation had the following comparative current assets and current liabilities:

		Dec. 31, 2020		Dec. 31, 2019
Current assets
Cash		$25,000		$30,000
Debt investments		40,000		10,000
Accounts receivable		60,000		90,000
Inventory		110,000		90,000
Prepaid expenses		35,000		25,000
Total current assets		$270,000		$245,000
Current liabilities
Accounts payable		$120,000		$110,000
Salaries and wages payable		40,000		30,000
Income tax payable		10,000		15,000
Total current liabilities		$170,000		$155,000

During 2020, net credit sales and cost of goods sold were $570,000 and $350,000, respectively. Net cash provided by operating activities for 2020 was $140,000.

(a)Compute current ratio for 2020.

(b) Working capital $

(c)Acid-test ratio :1

(d)Accounts receivable turnover times

(e) Inventory turnover times