2019 2020 1,524,800 46,942 80,000 407,948 67,008 15,858 16,000 2,400 2,160,956 1,348,260 40,076 50,000 368,272 62,062 16,200 14,000 1,200 1,900,070 Assets Current Assets Cash Credit card receivables Marketable securities Accounts Receivables Food inventory Beverage inventory Supplies inventory Prepaid Insurance Total current assets Fixed assets Land Building Less: Accumulated depreciation building Equipment Less: Accumulated depreciation equipmer Furniture and fixtures Less: Accurnulated depreciation equipmer Total fixed assets Total Assets Liabilities and Shareholders' Equity Current Liabilities Accounts payable Accrued expenses Unearned revenues Current portion of mortgage payable Total current liabilities Long term liabilities Mortgage payable Les : current portion of mortgage payable Total Liabilities Shareholders' equity Common shares Retained earnings Total Shareholders equity Total Liabilities and Shareholders' equity 6,000,000 6,000,000 2,300,000 4,000,000 2.800,000 2,000,000 1,850,000 11,050,000 13, 210,956 6,000,000 6,000,000 2,400,000 4,000,000 3,300,000 2,000,000 1,900,000 10,400,000 12,300,070 182,000 120,000 44,000 600,000 946,000 168,000 100,000 38,000 640,000 946,000 8,500,000 GO0.000 8,846,000 7.900,000 640.000 8,206,000 3,400,000 964,956 4.364.956 13.210.956 3,200,000 894,070 4.094.070 12,300,070 12,900,070 Please use the provided statements for VIU Hotel to perform the following ratios (in a proper format) for the year 2020 (Please show your work and round your results to one decimal place) a. Working capital (2 mark) b. Current ratio (comment on the result from the creditor's perspective) (4 marks) c. Acid-test ratio (comment on the result from the creditor's perspective) (4 marks) d. Credit card receivables as a percentage of credit card revenue (2 marks) Credit card receivables turnover ratio (2 marks) bo (Ctrl) e