DYNATECH INC. Statement of Financial Position (partial) December 31 (in thousands) 2021 2020 2019 Current assets Cash $ 30 $ 91 $ 00 60 Trading investments 55 60 40 40 Accounts receivable, net 679 585 493 Inventory 633 522 579 Prepaid expenses 41 52 29 Total current assets $ 1,438 $ 1,310 $ 1,201 Total current liabilities $ 887 $ 826 $ 744 Additional information: (in thousands) 2021 2020 2019 Allowance for doubtful accounts $ 50 $ 45 $ 40 Credit sales 4,194 3,908 3,680 Cost of goods sold 2,888 2,663 2,336 Calculate all possible liquidity ratios for 2021 and 2020. (Round current ratio to 2 decimal places e.g. 2.66. Round receivables turnover and inventory turnover to 1 decimal place e.g. 6.2. Round collection period and days sales in inventory to O decimal places e.g. 1,266. Enter working capital amounts in thousands e.g. 525.) Working capital $ +A Current ratio Receivables turnover 2021 551 1.62 :1 2020 $ 484 1.59 :1 6.64 times 7.25 times Collection period Inventory turnover days days times times Days sales in inventory days days