1q. explain and compare the two company liquidity ratios for three years

	Ratio	2016	2017	2018
1	LIQUIDITY RATIO
a.	Current Ratio	6.246 times 2.827 times	3.067 times 1.906 times	2.918 times 2.095 times
b.	Acid Test	4.887 times 0.614 times	0.508 times 0.412 times	0.201 times 0.326 times
c.	Collection Period	52 days 53 days	58 days 54 days	66 days 355 days
d.	Days to sell Inventory	43 days 54 days	55 days 65 days	84 days 57 days