Birtle Corporation reports the following statement of financial position information for 2017 and 2018. Assets 2018 Current assets Cash Accounts receivable Inventory Total $ 43,805 16,843 BIRTLE CORPORATION 2017 and 2018 Statement of Financial Position Liabilities and Owners' Equity 2017 2018 2017 Current liabilities $ 9,279 $ 11,173 Accounts payable $ 41,060 23,683 25,760 Notes payable 16,157 42,636 46,915 $ 75,598 $ 83,848 Total $ 57,217 Long-term debt $ 40,000 Owners' equity $ 272,047 $297,967 Common stock and paid-in surplus $ 50,000 Retained earnings 200, 428 Total $250, 428 $347,645 $381, 815 Total liabilities and owners' equity $347,645 $ 60,648 $ 35,000 Fixed assets Net plant and equipment $ 50,000 236, 167 $286, 167 $381,815 Total assets 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 times 2018 times Current ratio b. Calculate the quick ratio for each year. (Round the final answers to 3 decimal places.) 2017 times 2018 times Quick ratio c. Calculate the cash ratio for each year. (Round the final answers to 3 decimal places.) 2017 times 2018 times Cash ratio 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 debt-equity ratio and equity multiplier for each year. (Round the final answers to 2 decimal places.) 2017 2018 times times Debt-equity ratio Equity multiplier