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 $ 41,860 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 $ 272,847 $ 297,967 Common stock and paid-in surplus $ 50,00 Retained earnings 200,428 Total $ 250,428 $347,645 $381,815 Total liabilities and owners' equity $347,645 $ 60,648 $ 35,eee 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.) 2018 2017 1.32 times Current ratio 138 times b. Calculate the quick ratio for each year. (Round the final answers to 3 decimal places.) 2017 2018 0.609 times Quick ratio 0..70 times c. Calculate the cash ratio for each year. (Round the final answers to 3 decimal places.) 2017 0.162 times 2018 0.184 times Cash ratio d. Calculate the NWC to total assets ratio for each year. (Round the final answers to 1 decimal place.) 2017 2018 NNC ratio 63% .. Calculate the debt-equity ratio and equity multiplier for each year. (Round the final answers to 2 decimal places.) 2017 0.39 1.39 times Debt-equity ratio Equity multiplier 2018 0.35 1.33 times f. Calculate the total debt ratio and long-term debt ratio for each year. (Round the final answers to declmel places.) Total debt ratio Long-term debt ratio 2017 0.280 0.115 times times 2018 0.251 0.092 times times