Bethesda Mining Company reports the following balance sheet information for 2018 and 2019. Assets Current assets Cash Total BETHESDA MINING COMPANY Balance Sheets as of December 31, 2018 and 2019 2018 2019 Accounts receivable 63,281 Inventory 121,382 Fixed assets Net plant and equipment $ 55,526 $70,205 83,639 186,805 $240,189 $ 340,649 $658,347 $ 589,778 Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable Total Long-term debt Owners' equity Common stock and paid-in Accumulated retained surplus earnings Total 2018 2019 $ 188,922 $ 196,611 84,020 135,588 $272,942 $ 332,199 $235,000 $ 171,750 $220,000 $220,000 170,594 206,478 $390,594 $426,478 a. 2018 current ratio 2019 current ratio b. 2018 Quick ratio 2019 Quick ratio c. 2018 Cash ratio 2019 Cash ratio d. 2018 Debt-equity ratio 2018 Equity multiplier 2019 Debt-equity ratio 2019 Equity multiplier e 2018 Total debt ratio 2019 Total debt ratio times 1.02 times 0.42 times 0.45 times 0.19 times 0.20 times 1.32 times 2.32 times 1.20 times 2.20 times 0.57 times 0.55 times