A. In 2021, Discount Goods has the better liquidity position in terms of their ability to pay short- term debts as they come due as measured by the current ratio. B. In 2021, Discount Goods has the better liquidity position in terms of their ability to pay short- term debts as they come due as measured by the acid-test or quick ratio. C. In 2021, Discount Goods has the better liquidity position in terms of the ability of the firms current liabilities to be covered using its cash and cash equivalents as measured by the cash ratio. D. In 2021, Big Store offers better security for its current obligation creditors as measured by the current liabilities to net worth ratio.