22. A restaurant has following ratio information calculated from its financial statement for the past three years. Please answer following questions. Make sure you write down your final answer: 2) which ratio you look at and 3) explain why (15 points) Current Ratio Account Receivable Turnover Ratio Food Inventory Tumover Ratio Total Liabilities to Total Equity Return on Stockholders' Equity Annual Sales Revenue Year 0017 1.24:1 14 times 48 times 2.95:1 9.90% $880,000 Year 0018 1.18:1 24 times 44 times 2.52:1 9.60% $882,500 Year 0019 1.05:1 3 times 38 times 1.90:1 7.40% $872,300 a) Are current assets in relation to current liabilities increasing or decreasing? b) is the restaurant becoming more or less efficient in the collection of its account ressivable? c) Over the three-year period, has more or less money been tied up in food inventory? d) If the restaurant needed to borrow capital through long-term debt, would it be easier to find a lender now than three years ago