12. Your banker is concerned about your current ratio, which is calculated from the data below. Current Assets Bank Accounts Receivable Merchandise Inventory $ 150 9 052 22 540 Prepaid Expenses 800 Marketable Securities at cost 80 000 - $112 542 Current Liabilities Accounts Payable Bank Loan $ 75 256 100 000 $175 256 Why is the banker concerned about this current ratio? You are able to show that the marketable securities have a market value of $125 000. How does this change the picture?