Answer: From the balance sheet of BB POUCE company in 2018, you should compute its QUICK LIQUIDITY RATIO: Balance sheet - December 31, 2018 NON CURRENT SHAREHOLDERS ASSETS EQUITY Intangible assets 4 336 Share capital 18 270 Constructions 15 862 Reserves 2006 Technical facilities 10000 Net Profit of the year 6 000 Transportation equipment 5 000 TOTAL 26 276 Non-current financial assets 8 632 TOTALT 43 830 Provisions CURRENT ASSETS LIABILITIES Long-term financial 27 Inventories 47 016liabilities 285 Short-term financial Account Receivables 60 34 Sliabilities (1) 26 498 Other Receivables 5 128 Account Payables 50 808 Cash 10 605 Fiscal and social debt 36 057 123 TOTAL 11 094 TOTAL 11 140 648 166 TOTALI + H1 TOTAL 1 + 11 166 924 (1) of which 26 151 overdrafts 924