Ratio Analysis
the Following Select Information Is Taken from Blueberry

Ratio analysis
The following select information is taken from Blueberry Pie Corp.'s statements of financial position at December 31, 2019 and 2020, and their income statement for calendar 2020: $\begin{array}{llr}&2020&2019\\\\ \text { Assets: } &\\ \text {Cash } &\$18,000&\$22,000\\ \text { \( \mathrm{FV}-\mathrm{NI} \) investments } &25,000&-0-\\ \text { Accounts receivable } &38,000&42,000\\ \text { Inventory} &61,000&52,000\\ \text { Prepaid insurance } &6,000&9,000\\ \text { Long-term investments } &49,000&20,000\\ \text { Equipment (net) } &130,000&130,000\\ \text { Land } &33,000&33,000\\ \text { Goodwill } &55,000&55,000\\ \text {Total assets } &\$415,000&\$363,000\\\\ \text {Net income. } &\$62,250\\ \text { Sales (all on credit) } &305,000\\ \text {Cost of goods sold. } &123,000\\ \text { Interest expense.} &15,600\\ \text { Income tax expense } &17,450\\\end{array}$
Instructions
From the above information, to one decimal, calculate the following for 2020:
a) Inventory turnover
b) Receivables turnover
c) Rate of return on assets
d) Times interest earned.