HQ Companys condensed financial statements provide the following information.

HQ COMPANY BALANCE SHEET
		Dec. 31, 2020			Dec. 31, 2019
Cash		$ 8,000			$ 25,000
Accounts receivable (net)		151,000			112,000
Short-term investments		50,000			31,000
Inventories		300,000			268,000
Prepaid expenses		12,000			9,000
Total current assets		$ 521,000			$ 445,000
Property, plant, and equipment (net)		460,000			420,000
Total assets		$981,000			$865,000
Current liabilities		277,000			201,000
Bonds payable		250,000			260,000
Common stockholders equity		454,000			404,000
Total liabilities and stockholders equity		$981,000			$865,000

INCOME STATEMENT FOR THE YEAR ENDED 2020
Net sales		$2,608,000
Cost of goods sold		(1,673,000)
Gross profit		935,000
Selling and administrative expenses		(581,000)
Interest expense		(26,000)
Net income		$ 328,000

(a) Determine the following for 2020. (Round accounts receivable turnover and inventory turnover to 1 decimal place, e.g. 15.2. Round current ratio, acid-test ratio, rate of return on assets and profit margin on sales to 2 decimal places, e.g. 1.59 or 45.87%.)