$316.($Analyzing the quality of firm earnings$)$ Ubimetal Fabrications Plc specializes in large$-$scale industrial metal fabrication for construction companies. They have a net income of $850,000.$ Cash flow from financing activities is $160,000.$ The cash flow from operating activities is $614,000,$ and they have an annual depreciation expense of $74,000.$ They also have the following information for the period $20152017.$

a$.$ Calculate the firm$$s quality of earnings ratio. What do you understand from this ratio?

b$.$ Consider the following additional information and calculate the average capital acquisition ratio over the three$-$year period. What do these ratios tell you?