Rollins Inc. reported the following selected financial statement data: \begin{tabular}{|l|r|r|} \hline & 12/31/20 & 12/31/21 \\ \hline Cash & $40,000 & $32,000 \\ \hline Accounts receivable (net) & 43,000 & 48,000 \\ \hline Inventory & 68,000 & 72,000 \\ \hline Plant assets (net) & 210,000 & 218,000 \\ \hline Other long term assets & 49,000 & 21,000 \\ \hline Total assets & 410,000 & 391,000 \\ \hline Current liabilities & 45,000 & 39,000 \\ \hline Long term liabilities & 105,000 & 102,000 \\ \hline Total liabilities & 150,000 & 141,000 \\ \hline Shareholders' equity & 260,000 & 250,000 \\ \hline Total liabilities and shareholders equity & 410,000 & 391,000 \\ \hline Net sales & 352,000 & 420,000 \\ \hline Cost of goods sold & 220,000 & 280,000 \\ \hline Net income & 28,000 & 30,000 \\ \hline Required: & & \\ \hline Compute receivables turnover for 2021 (3 points) & & \\ \hline Compute inventory turnover for 2021 (3 points) & & \\ \hline Compute current ratio for 2021 (3 points) & & \\ \hline Compute average collection period (3 points) & & \\ \hline Round to two decimal places & & \\ \hline \end{tabular}