\begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{6}{|c|}{JUSTDEWITCORPORATION2020and2021BalanceSheets} \\ \hline Assets & 2020 & 2021 & Liabilities and Owners' Equity & 2020 & 2021 \\ \hline Current assets & & & Current liabilities & & \\ \hline Cash & $11,025 & $11,970 & Accounts payable & $43,750 & $47,250 \\ \hline Accounts receivable & 22,225 & 26,670 & Notes payable & 24,325 & 24,780 \\ \hline Inventory & 44,625 & 51,450 & & & \\ \hline \multirow[t]{5}{*}{ Total } & $77,875 & $90,090 & Total & $68,075 & $72,030 \\ \hline & & & Long-term debt & $35,000 & $21,000 \\ \hline & & & Owners' equity & & \\ \hline & & & Common stock and paid-in surplus & $42,000 & $42,000 \\ \hline & & & Retained earnings & 204,925 & 284,970 \\ \hline Net plant and equipment & $272,125 & $329,910 & Total & 246,925 & 326,970 \\ \hline Total assets & 350,000 & 420,000 & Total liabilities and owners' equity & 350,000$ & 420,000 \\ \hline \end{tabular} Based on the balance sheets given for Just Dew It: \begin{tabular}{|l|r|l|r|l|} \hline & \multicolumn{2}{|c|}{2020} & \multicolumn{2}{|c|}{2021} \\ \hline a. Current ratio & 1.13 & times & 1.25 & times \\ \hline b. Quick ratio & 0.49 & times & 0.54 & times \\ \hline c. Cash ratio & 0.16 & times & 0.17 & times \\ \hline d. NWC ratio & 2.80 & % & 4.30 & % \\ \hline e. Debt-equity ratio & & times & & times \\ \hline e. Equity multiplier & & times & & times \\ \hline f. Total debt ratio & & times & & times \\ \hline f. Long-term debt ratio & & times & & times \\ \hline \end{tabular}