Ex. 202 selected financial statement data for Moor Company are presented below. December 31, 2013 December 31, 2012 Cash 40,000 25,000 100,000 85,000 100,000 $30,000 18,000 80,000 65,000 90,000 Short-term investments Receivables (net) Inventories Total current liabilities During 2013, net sales were $950,000, and cost of goods sold was $775,000 Instructions Compute the following ratios at December 31, 2013: (a) Current. (b) Acid-test (c) Receivables turnover. (d) Inventory turnover