Oriole Inc operates gaming stores across the country. Selected comparative financial statement data are shown below. ORIOLE INC. Balance Sheet (partial) December 31 (in millions) 2021 2020 2019 Current assets Cash $755 $90 $60 Short-term investments 57 59 40 Accounts receivable 679 584 494 Inventory 890 521 573 Prepaid expenses 43 47 26 Total current assets $2,424 $1.301 $1,193 Total current liabilities $1,893 $822 $745 Additional information: (in millions) 2021 2020 $8,257 $3,938 Net credit sales Cost of goods sold 5,327 2,646 Calculate the following liquidity ratios for 2021 and 2020. (Round current ratio and acid-test ratio to 2 decimal places, eg. recelvables turnover and inventory turnover to 1 decimal place, eg. 52.7 and collection period days sales in Inventory and oper cycle to O decimal places, eg. 125.) 2021 2020 Current ratio 1.28 :1 1.58 :1 Acid-test ratio :1 :1 Receivables turnover times times Collection period days days Inventory turnover times times Days sales in inventory days days Operating cycle days days Indicate whether each of the liquidity ratios calculated in part (a) is better or worse in 2021. Current ratio Acid-test ratio Better Worse Receivables turnover Collection period > Inventory turnover Days sales in inventory