2020 2021 Income statement and related items Sales $ 160,835 $ 274,219 Cost of goods sold 141,829 209.628 Net income (91,432) (257,981) Cash flow from operations (35,831) (12,538) Balance sheet items Cash $ 236,307 $ 164,952 Marketable securities 209.670 22,638 Accounts receivable 12,645 21,655 Inventory 3,971 40,556 Total current assets 462.593 249,801 Accounts payable 17,735 13,962 Accrued liabilities 27,184 76,596 Total current liabilities 44,919 90,558 Please refer to the financial data for Link, Incorporation above. Which of the following statements best describes how the Link's short-term liquidity changed from 2020 to 2021? None of the options are correct. Link's short-term liquidity has improved modestly. Link's short-term liquidity has improved considerably, but from a low initial base. Link's short-term liquidity has deteriorated very little, but from a low initial base. Link's short-term liquidity has deteriorated considerably, but from a high initial base