Frizell Company has the following comparative balance sheet data.Additional information for 2017:

Net income was $24,400. Sales on account were $411,000. Sales returns and allowances were $19,900. Cost of goods sold was $195,600.

Frizell Company has the following comparative balance sheet data. FRIZELL COMPANY Balance Sheets December 31 2016 Cash 14,100 29,100 Accounts receivable (net) 70,700 60,700 Inventory 60,400 50,400 Plant assets (net) 204,500 184,000 $349,700 $324,200 Accounts payable $49,500 $59,800 Mortgage payable (6%) 110,000 110,000 Common stock, $10 par 141,000 120,000 Retained earnings 49,200 34,400 $349,700 $324,200 Additional information for 2017 1. Net income was $24,400 2. Sales on account were $4 Sales returns and allowances were $19,900 3. Cost of goods sold was $195,600 Compute the following ratios at December 31, 2017. (Round answers to 1 decimal place, e.g. 1.6.) (a) Current ratio (b) Acid-test ratio (c) Accounts receivable turnover times (d) Inventory turnover times