Selected financial data for Steering Ltd. are shown below. 2021 2020 2019 Accounts receivable (gross) $865,000 $765,000 $655,000 Inventory 1,009,000 993,000 850,000 Total current assets 2,084,000 2,002,000 1,669,000 Total current liabilities 994,000 1,085,000 1,237,000 Credit sales 6,343,000 6,304,000 5,464,000 Cost of goods sold 4,573,000 4,486,000 4,016,000 (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.) Current ratio Receivables turnover Inventory turnover 2021 : 1 times 2020 : 1 times times times