\begin{tabular}{|l|l|l|l|l|} \hline \multicolumn{1}{|c|}{ Short-term solvency ratios: } & \multicolumn{2}{|c|}{2020} & \multicolumn{2}{c|}{2021} \\ \hline a. Current ratio & & times & & times \\ \hline b. Quick ratio & & times & & times \\ \hline c. Cash ratio & & times & & times \\ \hline \end{tabular} \begin{tabular}{|l|l|l|} \hline \multicolumn{1}{|c|}{ Asset utilization ratios: } & & \\ \hline d. Total asset turnover & & times \\ \hline e. Inventory turnover & & times \\ \hline f. Receivables turnover & & times \\ \hline \end{tabular}