The financial statements of Victors Natural Foods include the following items:

Current Year Preceding Year

Balance Sheet:

Cash $ 15,000 $ 20,000

Short-term Investments 11,000 27,000

Net Accounts Receivables 54,000 73,000

Merchandise Inventory 77,000 69,000

Prepaid Expenses 15,000 9,000

Total Current Assets 172,000 198,000

Total Current Liabilities 133,000 93,000

Income Statement:

Net Credit Sales $ 462,000

Cost of Goods Sold 315,000

Compute the following ratios for the current year:

a. Current ratio

b. Cash ratio

c. Acid-test ratio

d. Inventory turnover

e. Days