Frizell Company has the following comparative balance sheet data. Additional information for 2017: 1. Net income was $25,000. 2. Sales on account were $411,000. Sales returns and allowances were $20,400. 3. Cost of goods sold was $198,100. Compute the following ratios at December 31, 2017. (Round answers to 1 decimal place, e.g. 1.6 .) (a) Current ratio :1 (b) Acid-test ratio : 1 (c) Accounts receivable turnover times (d) Inventory turnover times