Birtle Corporation reports the following statement of financial position information for 2017 and 2018.

BIRTLE CORPORATION 2017 and 2018 Statement of Financial Position
Assets									Liabilities and Owners Equity
	2017				2018					2017				2018
Current assets									Current liabilities
Cash	$	9,279			$	11,173			Accounts payable	$	41,060			$	43,805
Accounts receivable		23,683				25,760			Notes payable		16,157				16,843
Inventory		42,636				46,915
Total	$	75,598			$	83,848			Total	$	57,217			$	60,648
									Long-term debt	$	40,000			$	35,000
Fixed assets									Owners equity
Net plant and equipment	$	272,047			$	297,967			Common stock and paid-in surplus	$	50,000			$	50,000
									Retained earnings		200,428				236,167
									Total	$	250,428			$	286,167
Total assets	$	347,645			$	381,815			Total liabilities and owners equity	$	347,645			$	381,815

Based on the statement of financial position given for Birtle:

a. Calculate the current ratio for each year. (Round the final answers to 2 decimal places.)

	2017	2018
Current ratio	times	times

b. Calculate the quick ratio for each year. (Round the final answers to 3 decimal places.)

	2017	2018
Quick ratio	times	times

c. Calculate the cash ratio for each year. (Round the final answers to 3 decimal places.)

	2017	2018
Cash ratio	times	times

d. Calculate the NWC to total assets ratio for each year. (Round the final answers to 1 decimal place.)

	2017	2018
NWC ratio	%	%

e. Calculate the debtequity ratio and equity multiplier for each year. (Round the final answers to 2 decimal places.)

	2017			2018
Debt-equity ratio		times			times
Equity multiplier

f. Calculate the total debt ratio and long-term debt ratio for each year. (Round the final answers to 3 decimal places.)

	2017			2018
Total debt ratio		times			times
Long-term debt ratio		times			times