BETHESDA MINING COMPANY Balance Sheets as of December 31, 2021 and 2022 Liabilities and Owners' Equity 2022 Assets Current assets 2021 Cash $ 70,322 Accounts receivable Inventory Total $ 250,925 $ 88,509 86,639 178,920 $ 354,068 Fixed assets 66,281 114,322 Net plant and equipment $ 658,947 $590,078 Total assets $ 909,872 $ 944,146 Current liabilities Accounts payable Notes payable Total Long-term debt Owners' equity Common stock and paid-in surplus. Accumulated retained earnings Total Total liabilities and owners' equity 2021 $ 185,922 81,020 $ 266,942 $ 229,000 $ 226,000 187,930 $ 413,930 $ 909,872 2022 $193,611 132,588 $ 326,199 $ 165,750 $ 226,000 226,197 $ 452,197 $ 944,146 ased on the balance sheets given, calculate the following financial ratios for each year: slculate the following financial ratios for each year: a. Current ratio. Note: Do not round intermediate calculations and round your answers to 2 decimal places, e.g., 32.16. b. Quick ratio. Note: Do not round intermediate calculations and round your answers to 2 decimal places, e.g., 32.16. c. Cash ratio. Note: Do not round intermediate calculations and round your answers to 2 decimal places, e.g., 32.16. d. Debt-equity ratio and equity multiplier. Note: Do not round intermediate calculations and round your answers to 2 decimal places, e.g., 32.16. e. Total debt ratio. Note: Do not round intermediate calculations and round your answers to 2 decimal places, e.g., 32.16.