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Susa Corporation had the following comparative current assets and current liabilities: Dec. 31, 2021 Dec. 31, 2020 Current assets Cash $ 30,000 $ 30,000 Short-term investments. 40,000 10,000 Accounts receivable. 55,000 95,000 Inventory. 98,000 79,000 Prepaid expenses. 35,000 20,000 Total current assets. $ 258,000 $ 234,000 Current liabilities Accounts payable $ 120,000 $ 110,000 Salaries payable 40,000 30,000 Income tax payable... 20,000 15,000 Total current liabilities. $ 180,000 $ 155,000 During 2021, credit sales and cost of goods sold were $ 260,000 and $ 192,000, respectively. Required: Calculate the following liquidity measures for 2021: a) Current ratio b) Acid-test ratio c) Receivables turnover d) Inventory turnover