Selected comparative financial statement data for Covington Inc. are shown below. COVINGTON INC. Statement of Financial Position (partial) December 31 (in thousands) 2021 2020 2019 Current assets Cash 30 $ 91 $ 59 Trading investments 55 60 40 Accounts receivable, net 678 591 498 Inventory 627 524 570 Prepaid expenses 41 52 29 Total current assets $ 1,431 $ 1,318 $ 1,196 Total current liabilities $ 870 $ 818 $ 747 Additional information: (in thousands) 2021 2020 2019 Allowance for doubtful accounts $ 50 $ 45 $ 40 Credit sales 4,216 3,900 3,718 Cost of goods sold 2,885 2,641 2,345 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 e.g. 6.2. Round collection period and days sales in inventory to O decimal places e.g. 1,266. Enter working capital amounts in thousands eg. 525.) 2021 2020 Working capital $ $ Current ratio :1 :1 Receivables turnover times times Collection period days days Inventory turnover times times Days sales in inventory days days