Bethesda Mining Company reports the following balance sheet information for 2013 and 2014.

BETHESDA MINING COMPANY Balance Sheets as of December 31, 2013 and 2014
		2013			2014				2013			2014
Assets							Liabilities and Owners Equity
Current assets							Current liabilities
Cash	$	65,470		$	82,487		Accounts payable	$	186,922		$	194,611
Accounts receivable		65,281			85,639		Notes payable		82,020			133,588
Inventory		116,676			181,549
							Total	$	268,942		$	328,199
Total	$	247,427		$	349,675
							Long-term debt	$	231,000		$	167,750
							Owners equity
							Common stock and paid-in surplus	$	224,000		$	224,000
							Accumulated retained earnings		182,232			219,704
Fixed assets
Net plant and equipment	$	658,747		$	589,978		Total	$	406,232		$	443,704
Total assets	$	906,174		$	939,653		Total liabilities and owners equity	$	906,174		$	939,653

Required:

Based on the balance sheets given for Bethesda Mining, calculate the following financial ratios for each year:

(a)	Current ratio. (Do not round intermediate calculations. Round your answers to 2 decimal places (e.g., 32.16).)

	Current ratio
2013	times
2014	times

(b)	Quick ratio. (Do not round intermediate calculations. Round your answers to 2 decimal places (e.g., 32.16).)

	Quick ratio
2013	times
2014	times

(c)	Cash ratio. (Do not round intermediate calculations. Round your answers to 2 decimal places (e.g., 32.16).)

	Cash ratio
2013	times
2014	times

(d)	Debt-equity ratio and equity multiplier. (Do not round intermediate calculations. Round your answers to 2 decimal places (e.g., 32.16).)

	Debt-equity ratio	Equity multiplier
2013	times	times
2014	times	times

(e)	Total debt ratio. (Do not round intermediate calculations. Round your answers to 2 decimal places (e.g., 32.16).)

	Total debt ratio
2013	times
2014	times