BETHESDA MINING COMPANY Balance Sheets as of December 31, 2018 and 2019 2018 2019 2018 2019 Assets Liabilities and Owners' Equity Current assets Cash Accounts receivable $ 21,182 51.036 120.589 $192,807 $ 24,141 59,935 142,718 $226,794 $180,108 83,179 $263,287 $305,000 $190,767 98,175 $288.942 $340,000 Inventory Total Current liabilities Accounts payable Notes payable Total Long-term debt Owners' equity Common stock and pald-in surplus Accumulated retained earnings Total Total liabilities and owners' equity $165,000 235,445 $400,445 $968,732 $178,000 283,578 $461,578 $1,090,520 Fixed assets Net plant and equipment $775,925 Total assets $968,732 $863,726 $1,090,520 16. Calculating Financial Ratios Based on the balance sheets given for Bethesda Mining, calculate the following financial ratios for each year: a. Current ratio b. Quick ratio c. Cash ratio d. Debt-equity ratio and equity multiplier e. Total debt ratio