In reviewing liquidity and leveraging ratios for Acorn Services Inc., we can say that

a. Long-term debt has increased as a proportion of total capital employed, and liquidity has improved due to the decrease in current liabilities.

b. Long-term debt has decreased as a proportion of total capital employed, and liquidity has declined due to the increase in current liabilities.

c. Long-term debt has increased as a proportion of total capital employed, and liquidity has worsened due to the increase in current liabilities.

d. Long-term debt has decreased as a proportion of total capital employed, and liquidity has improved due to the decrease in current liabilities.