In 2014, the net income of credit sales of a company was 20 million yuan, and the cost of sales was 16 million yuan. The balance of accounts receivable at the beginning of the year and the end of the year are 2 million yuan and 4 million yuan respectively, the balance of inventory at the beginning of the year and the end of the year are 2 million yuan and 6 million yuan respectively, the quick ratio at the beginning of the year is 1.2, and the cash ratio at the end of the year is 0.7. It is assumed that the current assets of the enterprise consist of quick assets and inventory, while quick assets consist of accounts receivable and cash, calculated at 360 days per year.

(1) Calculate the average collection period of accounts receivable in 2014;

(2) Calculate inventory turnover days in 2014;

(3) Calculate the balance of current liabilities and quick assets at the end of 2014;

(4) Calculate the current ratio at the end of 2014.