Selected information from the comparative financial statements of Barcelona Company for the year ended December 31 appears below:

Selected information from the comparative financial statements of Barcelona Company for the year ended December 31 appears below: 2021 2020 Accounts receivable (net) $ 175,000 $ 200,000 Inventory 130,000 170,000 Total assets 1,100,000 800,000 Current liabilities 140,000 110,000 Long-term debt 410,000 300,000 Net credit sales 900,000 700,000 Cost of goods sold 600,000 530,000 Interest expense 40,000 25,000 Income tax expense 60,000 29,000 Net income 120,000 85,000 Net cash provided by operating activities 250,000 135,000 Answer the following questions relating to the year ended December 31, 2021. (Round answers to 1 decimal place, e.g. 5.2 or 15.2%.) 1. The inventory turnover for 2021 is 4.6 times. 2 . The number of times interest earned in 2021 is 5.5 times. 3. The accounts receivable turnover for 2021 is 5.1 times. 4. The return on assets for 2021 is 10.9 %