2018 2019 Balance Sheets as of December 31, 2018 and 2019 2018 2019 Assets Liabilities and Owners' Equity Current assets Current liabilities Cash $ 37,354 $47,940 Accounts payable Accounts receivable 59,781 80,139 Notes payable Inventory 129,618 196,004 $ 192,422 $ 200,111 87,520 139,088 Total $ 279,942 $ 339,199 Total $ 226,753 $324,083 $242,000 $ 178,750 Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings $ 213.000 $213,000 149,458 182,562 Fixed assets Net plant and equipment $ 657,647 $589,428 Total $362,458 $395,562 Total assets $884,400 913,511 Total liabilities and owners' equity $884,400 $ 913,511 a. Current ratio. (Do not round intermediate calculations and round your answers to 2 decimal places, e.g., 32.16.) b. Quick ratio. (Do not round intermediate calculations and round your answers to 2 decimal places, e.g., 32.16.) c. Cash ratio. (Do not round intermediate calculations and round your answers to 2 decimal places, e.g., 32.16.) d. Debt-equity ratio and equity multiplier. (Do not round intermediate calculations and round your answers to 2 decimal places, e.g., 32.16.) e. Total debt ratio. (Do not round intermediate calculations and round your answers to 2 de places, e.g., 32.16.) times times 2018 current ratio 2019 ratio D. 2018 Q ratio 2019 Quick ratio c. 2018 Cash ratio 2019 Cash ratio d. 2018 Debt-equity ratio 2018 Equity multiplier 2019 Debt-equity ratio 2019 Equity multiplier e 2018 Total debt ratio times times times times times times times times times 2019 Total Hoht ratin times