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 $ 31,982 $ 41,399 Accounts payable $ 193,422 $ 201,111 Accounts receivable 58,781 79,139 Notes payable 88,520 140,088 Inventory 131,971 198,632 Total $ 281,942 $ 341,199 Total $ 222,734 $ 319,170 Long-term debt $ 244,000 $ 180,750 Owners equity Common stock and paid-in surplus $ 211,000 $ 211,000 Accumulated retained earnings 143,239 175,549 Fixed assets Net plant and equipment $ 657,447 $ 589,328 Total $ 354,239 $ 386,549 Total assets $ 880,181 $ 908,498 Total liabilities and owners equity $ 880,181 $ 908,498 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 times 2014 times (b) Quick ratio. (Do not round intermediate calculations. Round your answers to 2 decimal places (e.g., 32.16).) Quick ratio 2013 times 2014 times (c) Cash ratio. (Do not round intermediate calculations. Round your answers to 2 decimal places (e.g., 32.16).) Cash ratio 2013 times 2014 times (d) Debt-equity ratio and equity multiplier. (Do not round intermediate calculations. Round your answers to 2 decimal places (e.g., 32.16).) Debt-equity ratio Equity multiplier 2013 times times 2014 times times (e) Total debt ratio. (Do not round intermediate calculations. Round your answers to 2 decimal places (e.g., 32.16).) Total debt ratio 2013 times 2014 times