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 $ 47,858 $ 60,783 Accounts payable Accounts receivable 61,781 82,139 Notes payable $ 190,422 $ 198,111 85,520 137,088 190,747 Inventory 124,912 Total $275,942 $335,199 333,669 Total $234,551 $ Long-term debt $238,000 $ 174,750 Owners' equity Common stock and paid-in $217,000 $217,000 surplus Accumulated retained 161,656 196,348 earnings Fixed assets Net plant and 589,628 $658,047 $ Total $378,656 $413,348 equipment 923,297 Total assets $892,598 $ Total liabilities and owners' equity $892,598 $923,297 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).) 2013 2014 Current ratio 194755 times 313436 times (b) Quick ratio. (Do not round intermediate calculations. Round your answers to 2 decimal places (e.g., 32.16).) 2013 2014 Quick ratio 226318 times 326988 times (c) Cash ratio. (Do not round intermediate calculations. Round your answers to 2 decimal places (e.g., 32.16).) 2013 2014 Cash ratio times times (d) Debt-equity ratio and equity multiplier. (Do not round intermediate calculations. Round your answers to 2 decimal places (e.g., 32.16).) 2013 2014 Debt-equity ratio times times Equity multiplier times times (e) Total debt ratio. (Do not round intermediate calculations. Round your answers to 2 decimal places (e.g., 32.16).) 2013 2014 Total debt ratio times times