inancial statements for the Genatron Manufacturing Corporation for the years 2020 and 2019 are shown.

Genatron Manufacturing Corporation Balance Sheet
		2020		2019
ASSETS
Cash		$40,782		$51,584
Accts. receivable		261,548		200,423
Inventory		500,669		451,028
Total current assets		802,999		703,035
Fixed assets, net		400,000		300,000
Total assets		$1,202,999		$1,003,035
LIABILITIES AND EQUITY
Accts. payable		$170,042		$132,907
Bank loan		90,365		90,365
Accruals		70,000		50,000
Total current liabilities		330,407		273,272
Long-term debt, 12%		386,521		299,726
Common stock, $10 par		300,000		300,000
Capital surplus		43,177		43,177
Retained earnings		142,894		86,860
Total liabilities & equity		$1,202,999		$1,003,035

Genatron Manufacturing Corporation Income Statement
		2020		2019
Net sales		$1,536,481		$1,336,481
Cost of goods sold		921,889		801,889
Gross profit		614,592		534,592
Expenses:
General and administrative		150,000		150,000
Marketing		150,000		130,000
Depreciation		52,097		41,667
Interest		54,875		44,864
Earnings before taxes		207,620		168,061
Income taxes		72,699		60,529
Net income		$134,921		$107,532

Calculate the current ratio and the acid-test ratio in each year. (Round answers to 2 decimal places, e.g. 52.75.)

		2020		2019
Current ratio
Acid-test ratio

Calculate the average collection period and the inventory-turnover ratio in each year. (Use 365 days for calculation. Round Average collection period to 1 decimal place, e.g. 527.5 and other answers to 2 decimal places, e.g. 52.75.)

		2020			2019
Average collection period			days			days
Inventory turnover ratio