Given the above partial Comparative Income Statement and partial Comparative Balance Sheet, assuming all sales were credit sales. Calculate the Receivable Turnover Ratio, Inventory Turnover Ratio and Asset Turnover Ratio for 2009.

ABC Company Inc Partial Comparative Income Statement For the Year Ended December 31, 2009, 2008 2009 2008 Sales Cost of Goods Sold 832,574 670,300 774,810 650,600 Gross Profit 162,274 124,210 ABC Company Inc Partial Comparative Balance Sheet December 31, 2009, 2008 2009 2008 Assets Cash and Cash Equivalents 22,183 18,186 18,646 Inventory 20,500 47,100 Accounts Receivable Long-term Investments 53,100 126 550 Plant, Property, and Equipment 53,352 44,638 Total Assets 149,261 128,570 BEEEEEE EEEEEEEEEEEEE