A firm's balance sheets for the last two years are as follows:

YEAR $202$

Sales in $201$ were $$275,000.$ Sales in $202$ were $$275,000.$

a$.$ Based solely on the current ratio and the quick ratio, has the firm's liquidity position deteriorated or improved? Round your answers to two decimal places.

Current ratios:

$201$ :

$202$ :

Quick ratios:

$201$ :

$202$ :

The firm's liquidity position has $-$ Select$-.$

b$.$ Without doing a calculation, has days sales outstanding $($receivables turnover$)$ improved?

Days sale outstanding has

c$.$ Without doing a calculation, has inventory turnover deteriorated?

Inventory turnover has

d$.$ If the firm earned $$10,000$ during $202,$ what proportion of those earnings were distributed? Round your answer to two decimal places.