Ratio Analysis Consider the following information taken from DER's financial statements:

Also, DER's operating cash flows were \(\$ 12,829\) and \(\$ 14,874\) in 2018 and 2017 , respectively.
Note: Round all answers to two decimal places.
\section*{Required:}
1. Calculate DER's current ratio for 2018 and 2017.
2. Calculate DER's quick ratio for 2018 and 2017 .
3. Calculate DER's cash ratio for 2018 and 2017.

4. Calculate DER's operating cash flow ratio for 2018 and 2017.
5. Calculate DER's trade payable turnover ratio for 2018. Assume cost of good sold is \(\$ 100,000\).
6. CONCEPTUAL CONNECTION Provide some reasons why DER's liquidity may be considered to be improving and some reasons why it may be worsening.

\section*{Problem