Financial Data for Springfield Power Co. as of December 31, 2004:

Inventory	$200,000
Long-term debt	$300,000
Interest expense	$15,000
Accumulated depreciated	$440,000
Cash	$260,000
Net sales (all credit)	$1,500,000
Common stock	$800,000
Accounts receivables	$225,000
Operating expenses (include depreciation expense and taxes)	$525,000
Notes payables-current	$180,000
Cost of goods sold	$940,000
Plant and equipment	$1,300,000
Accounts payable	$160,000
Marketable securities	$90,000
Accrued wages	$65,000
Retained earnings	$130,000

From the information above, calculate the following ratios for Springfield Power Co.

1. Current ratio

2. Acid test ratio

3. Average collection period

4. inventory turnover