(a) Below are selected liquidity, solvency and coverage ratios of Rata company, a retail business, for 2020 and 2019. Current ratio Quick ratio Liabilities-to-equity Total debt-to-equity Times interest earned Cash from operations to total debt Free operating cash flow to total debt 2020 2019 2.20 1.25 1.69 0.84 19.54 1.63 8.03 0.72 22.8 44.7 1.26 1.08 1.06 0.69 REQUIRED: What is your overall assessment of Rata Company's credit risk? Briefly explain. (Maximum words: 200)