The financial statements of Susans Natural Food include the following items:

Details	Current Year ($)	Preceding year ($)
Cash	15000	20000
Short term investments	11000	27000
Accounts receivables	54000	73000
Inventory	77000	69000
Prepaid expenses	15000	9000
Total current assets	172000	198000
Income statement:
Net credit sales	462000
Cost of sales	315000
Note: Current liability $133000 for current year.

Required:

Calculate the following ratios for the current year:

1. Current ratio
2. Acid test ratio
3. Inventory turnover
4. Days in inventory
5. Days sales in accounts receivables
6. Gross profit margin