Selected comparative financial statement data for Beca Inc. are shown below. BECA INC Statement of Financial Position (partial) December 31 (in thousands) 2021 2020 2019 Current assets Cash $ 30 90 $ 60 Trading investments 54 60 40 Accounts receivable, net 676 580 500 Inventory 626 529 574 Prepaid expenses 41 52 29 Total current assets $ 1.427 $ 1.311 $ 1.203 Total current liabilities $ 879 $ 830 $ 750 $ 2021 Additional information: (in thousands) Allowance for doubtful accounts Credit sales Cost of goods sold $ 50 4,192 2.908 2020 $ 45 3.932 2.667 2019 $ 40 3.718 2.359 (a) $ Calculate all possible liquidity ratios for 2021 and 2020. (Round current ratio to 2 decimal places eg. 2.66. Round receivables turnover and inventory turnover to 1 decimal place eg. 6.2. Round collection period and days sales in inventory to O decimal places eg. 1,266. Enter working capital amounts in thousands eg. 525.) 2021 2020 Working capital Current ratio Receivables turnover times times Collection period days days Inventory turnover times times Days sales in inventory days days :1 :1