Birtle Corporation reports the following statement of financial position information for 2014 and 2015 Birtle CORPORATION 2014 and 2015 Statement of Financial Position Assets Liabilities and Owners' Equity 2014 2015 2014 2015 Current assets Current liabilities Cash Accounts receivable Inventory $ 9,279 23,683 42,636 $11,173 25,760 46,915 Accounts payable Notes payable $ 41,060 16,157 $ 43,805 16,843 $ 75,598 $ 83,848 Total $ 57,217 $ 40,000 $ 50,000 $ 60,648 $ 35,000 $50,000 Total Long-term debt Owners' equity Common stock and paid-in surplus Retained earnings 200,428 $250,428 $347,645 236,167 $286,167 $381,815 Net plant and equipment$272,047 $297,967 Total Total assets $347,645 $381,815 Total liabilities and owners' equity 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.) 2014 1.32 times 2015 1.38 times Current ratio b. Calculate the quick ratio for each year. (Round the final answers to 3 decimal places.) 2014 0.58 times 2015 0.61 times Quick ratio c. Calculate the cash ratio for each year. (Round the final answers to 3 decimal places.) 2014 0.16 times 2015 0.18 times Cash ratio d. Calculate the NWC to total assets ratio for each year. (Round the final answers to 1 decimal place.) 2014 2015 NWC ratio 1.32 % 1.38 % e.Calculate the debt-equity ratio and equity multiplier for each year. (Round the final answers to2 decimal places.) Debt-equity ratio Equity multiplier 2014 0.39 times 1.39 2015 0.33 times 1.33 f. Calculate the total debt ratio and long-term debt ratio for each year. (Round the final answers to 3 decimal places.) Total debt ratio Long-term debt ratio 2014 0.28 times 0.11 times 2015 0.25 times 0.09 times