Selected financial data for Clinton Ltd. are shown below. 2021 2020 Accounts receivable (gross) Inventory Total current assets Total current liabilities Credit sales Cost of goods sold $852,000 1,036,000 2,090,000 997,000 6.456.000 4,544,000 $762,000 982,000 2,040,000 1,108,000 6,336,000 4,641,000 2019 $661,000 837,000 1,717,000 1,226,000 5.358,000 3,902,000 (a) Calculate current ratio, receivables turnover ratio and inventory turnover ratio for 2021 and 2020. (Round answers to 1 decimal place, e.g. 15.2.) 2021 2020 :1 :1 Current ratio times times Receivables turnover times times Inventory turnover