\begin{tabular}{|l|l|l|l|} \hline \multicolumn{2}{|l|}{} & & \\ \hline a. & 2018 current ratio & & times \\ \hline & 2019 current ratio & & times \\ \hline b. & 2018 Quick ratio & & times \\ \hline & 2019 Quick ratio & & times \\ \hline c. & 2018 Cash ratio & times \\ \hline & 2019 Cash ratio & times \\ \hline d. & 2018 Debt-equity ratio & & times \\ \hline & 2018 Equity multiplier & times \\ \hline & 2019 Debt-equity ratio & & times \\ \hline & 2019 Equity multiplier & & times \\ \hline e & 2018 Total debt ratio & & times \\ \hline & 2019 Total debt ratio & & \\ \hline \end{tabular}