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 liabilities Current assets Cash $185,422 $ 193,111 $72,718 $91,489 66,781 87,139 113,146 177,607 Accounts receivable Inventory Accounts payable Notes payable 80,520 132,088 Total $265,942 $325,199 Total $252,645 $356,235 $228,000 $164,750 Long-term debt Owners' equity Common stock and paid-in $227,000 $227,000 surplus Accumulated retained 190,750 229,414 earnings Fixed assets Net plant and equipment $659,047 $590,128 Total 417,750 $456,414 Total assets $ 911,692 $946,363 Total liabilities and owners' $911,692 $946.363 equity 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 2014 times times (b) Quick ratio. (Do not round intermediate calculations. Round your answers to 2 decimal places (e.g., 32.16).) Quick ratio 2013 2014 times times (c) Cash ratio. (Do not round intermediate calculations. Round your answers to 2 decimal places (e.g., 32.16).) Cash ratio 2013 2014 times times (d) Debt-equity ratio and equity multiplier. (Do not round intermediate calculations. Round your answers to 2 decimal places (e.q.. 32.16).) www (e) Total debt ratio. (Do not round intermediate calculations. Round your answers to 2 decimal places (e.g., 32.16).) Total debt ratio 2013 2014 times times