Bethesda Mining Company reports the following balance sheet information for $2018$ and $2019.$

BETHESDA MINING COMPANY

Balance Sheets as of December $31,2018$ and $2019$

$2018201920182019$

Assets Liabilities and Owners$$ Equity

Current assets Current liabilities

Cash $ $52,990$ $ $67,084$ Accounts payable $ $189,422$ $ $197,111$

Accounts receivable $62,78183,139$ Notes payable $84,520136,088$

Inventory $122,559188,119$

Total $ $273,942$ $ $333,199$

Total $ $238,330$ $ $338,342$

Long$-$term debt $ $236,000$ $ $172,750$

Owners$$ equity

Common stock and paid$-$in surplus $ $219,000$ $ $219,000$

Accumulated retained earnings $167,635203,121$

Fixed assets

Net plant and equipment $ $658,247$ $ $589,728$ Total $ $386,635$ $ $422,121$

Total assets $ $896,577$ $ $928,070$ Total liabilities and owners$$ equity $ $896,577$ $ $928,070$

Calculate the following financial ratios for each year:

a$.$ Current ratio. $($Do not round intermediate calculations and round your answers to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$

b$.$ Quick ratio. $($Do not round intermediate calculations and round your answers to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$

c$.$ Cash ratio. $($Do not round intermediate calculations and round your answers to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$

d$.$ Debt$-$equity ratio and equity multiplier. $($Do not round intermediate calculations and round your answers to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$

e$.$ Total debt ratio. $($Do not round intermediate calculations and round your answers to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$