Selected comparative financial statement data for Marshall Inc. are shown below.

MARSHALL INC. Statement of Financial Position (partial) December 31 (in thousands)
			2021			2020			2019
Current assets
	Cash		$	30		$	91		$	60
	Trading investments			55			60			40
	Accounts receivable, net			679			585			496
	Inventory			622			526			574
	Prepaid expenses			41			52			29
Total current assets			$	1,427		$	1,314		$	1,199
Total current liabilities			$	873		$	817		$	748

Additional information:

(in thousands)		2021			2020			2019
Allowance for doubtful accounts		$	50		$	45		$	40
Credit sales			4,154			3,924			3,703
Cost of goods sold			2,898			2,643			2,351

(a)

Calculate all possible liquidity ratios for 2021 and 2020. (Round current ratio to 2 decimal places e.g. 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 0 decimal places e.g. 1,266. Enter working capital amounts in thousands e.g. 525.)

		2021			2020
Working capital		$enter working capital in thousands of dollars			$enter working capital in thousands of dollars
Current ratio		enter current ratio rounded to 2 decimal places	:1		enter current ratio rounded to 2 decimal places	:1
Receivables turnover		enter receivables turnover in times rounded to 1 decimal place	times		enter receivables turnover in times rounded to 1 decimal place	times
Collection period		enter collection period in days rounded to 0 decimal places	days		enter collection period in days rounded to 0 decimal places	days
Inventory turnover		enter inventory turnover in times rounded to 1 decimal place	times		enter inventory turnover in times rounded to 1 decimal place	times
Days sales in inventory		enter days sales in inventory rounded to 0 decimal places	days		enter days sales in inventory rounded to 0 decimal places	days