Oriole Company has these comparative balance sheet data:

ORIOLECOMPANY Balance Sheets December 31
		2021		2020
Cash		$52,000		$40,000
Accounts receivable (net)		81,000		76,000
Inventory		76,000		66,000
Property, plant and equipment (net)		201,000		196,000
		410,000		378,000
Accounts payable		55,000		76,000
Mortgage payable (15%, due in 15 years)		116,000		116,000
Common stock, $10 par		156,000		136,000
Retained earnings		83,000		50,000
		410,000		378,000

Additional information for 2021:
1.		Net income was $41,000.
2.		Sales on account were $466,000. Sales returns and allowances amounted to $34,250.
3.		Cost of goods sold was $355,000.
4.		Net cash provided by operating activities was $65,000.
5.		Capital expenditures were $39,000, and cash dividends were $34,000.

Compute the following ratios at December 31, 2021: (Use 365 days for calculation. Round answers to 1 decimal place, e.g. 52.7.)

(a)		Current ratio		enter ratio rounded to 1 decimal place	:1
(b)		Accounts receivable turnover		enter a number of times rounded to 1 decimal place	times
(c)		Average collection period		enter a number of days rounded to 1 decimal place	days
(d)		Inventory turnover		enter a number of times rounded to 1 decimal place	times
(e)		Days in inventory		enter a number of days rounded to 1 decimal place	days