Selected comparative financial statement data for Sipacore Inc. are shown below. SIPACORE INC. Statement of Financial Position (partial) December 31 (in thousands) 2021 2020 2019 Current assets 30 $ 91 $ 60 55 60 40 679 588 496 Cash Trading investments Accounts receivable, net Inventory Prepaid expenses Total current assets 625 529 570 41 52 29 $ 1,430 $ 1,320 $ 1,195 Total current liabilities $ 877 $ 825 $ 757 Additional information: 2021 2020 2019 $ 50 $ 45 $ 40 (in thousands) Allowance for doubtful accounts Credit sales Cost of goods sold 4,159 2,908 3,964 2,666 3,686 2,343 (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 O decimal places e.g. 1,266. Enter working capital amounts in thousands e.g. 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 e Textbook and Media