Selected comparative financial statement data for Penny Worth Inc. are shown below. Current assets Cash PENNY WORTH INC. Statement of Financial Position (partial) December 31 (in thousands) Trading investments Accounts receivable, net Inventory Prepaid expenses Total current assets Total current liabilities 2021 $ 30 55 680 633 41 $ 1,439 892 $ 2020 91 60 589 523 B 52 $ 1,315 $ 826 2019 $ $ 61 40 498 578 29 $ 1,206 757 Additional information: (in thousands) Allowance for doubtful accounts Credit sales Cost of goods sold $ 2021 4,167 2020 50 $ 45 $ 40 3,717 2,908 3,965 2019 2,650 2,331 (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.) Working capital Current ratio Receivables turnover Collection period Inventory turnover Days sales in inventory 2021 I :1 times days times days 2020 :1 times days times days