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

$2017201820172018$

Current assets Current liabilities

Cash $ $9,279$ $ $11,173$ Accounts payable $ $41,060$ $ $43,805$

Accounts receivable $23,68325,760$ Notes payable $16,15716,843$

Inventory $42,63646,915$

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 $200,428236,167$

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.$)$

$20172018$

Current ratio times times

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

$20172018$

Quick ratio times times

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

$20172018$

Cash ratio times times

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

$20172018$

NWC ratio $\%\%$

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

$20172018$

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.$)$

$20172018$

Total debt ratio times times

Long$-$term debt ratio times times