Susa Corporation had the following comparative current assets and current liabilities: Dec. 31, 2021 Dec. 31. 2020 Current assets Cash $ 30,000 $ 30,000 Short-term investments 40,000 10,000 Accounts receivable 55,000 95,000 Inventory 98,000 79,000 Prepaid expenses 35.000 20.000 Total current assets $ 258,000 $ 234,000 Current liabilities Accounts payable. Salaries payable Income tax payable. Total current liabilities $ 120,000 40,000 20.000 $ 180,000 $ 110,000 30,000 15 000 $ 155,000 During 2021, credit sales and cost of goods sold were $ 260,000 and $ 192,000, respectively Required: Calculate the following liquidity measures for 2021 a) Current ratio b) Acid-test ratio c) Receivables turnover d) Inventory turnover