22. (5 points )The following information has been condensed from the December 31 balance sheets of Gabriel Co.: Assets: Current assets Fixed assets (net) Total assets $ 825,500 1.473.600 $2.299,100 Liabilities: Current liabilities $ 313,500 Long-term liabilities 703.000 Total liabilities $1.016,500 Stockholders' equity $1.282.600 Total liabilities and stockholders' equity $2,299.100 Calculate the LIABILITIES TO STOCKHOLDER EQUITY ratio and the FIXED ASSETS TO LONG TERM LIABILITIES Ratio. Do these ratios measure liquidity, profitability or solvency