Short-Term Solvency Ratios Following are financial data from year-end financial statements of Portland Company for the last three years. 20X3 20X2 20X1 Accounts receivable $149,700 5159,100 $145,200 Cost of goods sold 1,072,875 914,595 1,056,000 Current assets 495,000 396,000 445,500 Current liabilities 300,000 247,500 341,000 Inventory 246,000 183,150 214,500 Sales 1,761,125 1,633,375 1,320,000 a. Compute the following financial ratios for the most recent two years (20x3 and 20X2). (Assume Portland Company's current assets include cash, accounts receivable, marketable securities, and inventory.) Round current ratio, acid test ratio and inventory turnover answers to two decimal places. Round Days sales in receivables to the nearest whole number (day). 20X3 20X2 0 0 0 0 1. Current ratio 2. Acid test ratio 3. Inventory turnover 4. Days sales in receivables 0 0 0 0