Assessing a Firm's Profitability, Liquidity and Solvency Presented below is financial data for the Forrester Company as of year-end 2015 and 2016: 2015 2016 Current Assets Total Assets Current Liabilities Total Liabilities Net Sales Net Income $55,000 $60,000 100,000 130,000 40,000 80,000 140,000 190,000 26,000 27,500 75,000 21,000 Required Calculate Forrester's current ratio, debt-to-total-assets ratio, and return on sales ratio. Comment on the trend in the company's profitability, liquidity, and solvency from 2015 to 2016. 2015 2016 Current ratio 2 1.5 Round to one decimal point. Debt-to-total assets ratio 0.75 X % 0.61 % Round to one decimal point. Return on sales ratio 15 % 13.7 % Round to one decimal point