DE4-14 Use Gay Gillen eTravel's classified balance sheet in Exhibit 4-11, page 139, to compute the current ratio and the debt ratio of Gillen's business at April 30. 1. How do Gillen's ratios compare to those of PepsiCo, which are presented in the Work II Out feature on page 142 and the Think It Over feature on pages 142-143? Based solely on these ratios, which business looks stronger? Why? 2. Do these two ratios tell the complete story of a company's financial position? What other factors should a lender consider in evaluating a business's ability to pay its debts?