B is also incorrect, A is fine

2018 2019 Assets Current assets Cash Accounts receivable BETHESDA MINING COMPANY Balance Sheets as of December 31, 2018 and 2019 2018 2019 Liabilities and Owners' Equity Current liabilities $ 42,646 $54,402 Accounts payable 60,781 81,139 Notes payable 193,375 127,265 $ 191,422 $ 199,111 86,520 138,088 Inventory Total $ 277,942 $ 337199 Total 328,916 $230,692 $ Long-term debt $240,000 $ 176,750 $ 215,000 $215,000 Owners' equity Common stock and paid-in surplus Accumulated retained earnings 155,597 189,495 Fixed assets Net plant and equipment 589,528 $ 657,847 $ Total $ 370,597 $404,495 918,444 Total assets $888,539 $ Total liabilities and owners' equity $ 888,539 $ 918,444 Calculate the following financial ratios for each year: a. Current ratio. (Do not round intermediate calculations and round your answers to 2 decimal places, e.g., 32.16.) b. Quick ratio. (Do not round intermediate calculations and round your answers to 2 decimal places, e.g., 32.16.) c. Cash ratio. (Do not round intermediate calculations and round your answers to 2 decimal places, e.g., 32.16.) d. Debt-equity ratio and equity multiplier. (Do not round intermediate calculations and round your answers to 2 decimal places, e.g., 32.16.) e. Total debt ratio. (Do not round intermediate calculations and round your answers to 2 decimal places, e.g., 32.16.) a. 2018 current ratio 0.83 times 2019 current ratio 0.98 times b. 0.04 times 2018 Quick ratio 2019 Quick ratio times c. 2018 Cash ratio times times times times 2019 Cash ratio d. 2018 Debt-equity ratio 2018 Equity multiplier 2019 Debt-equity ratio 2019 Equity multiplier e 2018 Total debt ratio times times times 2019 Total debt ratio times