Bethesda Mining Company reports the following balance sheet information for 2018 and 2019. 2018 2019 BETHESDA MINING COMPANY Balance Sheets as of December 31, 2018 and 2019 2018 2019 Assets Liabilities and Owners' Equity Current assets Current liabilities Cash $ 29,266 $38,098 Accounts payable Accounts receivable 58,281 78,639 Notes payable 199,946 Inventory 133,148 $ 193,922 $ 201,611 89,020 140,588 Total $282,942 $ 342,199 Total $220,695 $ 316,683 $245,000 $ 181,750 Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings $ 210,000 $210,000 140,100 172,012 Fixed assets Net plant and equipment 589,278 $ 657,347 $ Total $ 350,100 $382,012 Total assets 905,961 $ 878,042 $ Total liabilities and owners' equity $ 878,042 $905,961 Answer is complete but not entirely correct. a. 2018 current ratio 0.78 times 2019 current ratio 0.93 times b. 2018 Quick ratio 0.31 times 2019 Quick ratio 0.34 times C. 2018 Cash ratio 0.31 x times 2019 Cash ratio 0.70 X times d. 0.70 times 2.51 times 2018 Debt-equity ratio 2018 Equity multiplier 2019 Debt-equity ratio 2019 Equity multiplier 0.48 X times 2.37 times e 2018 Total debt ratio 0.28 X times 2019 Total debt ratio 0.20 X times