C. Big Beautiful Photo Shop has asked you to determine whether the company's ability to pay current liabilities and total liabilities improved or deteriorated during 2016. To answer this question, you gather the following data: Cash Short-term Investments Net Accounts Receivable Merchandise Inventory Total Assets Total Current Liabilities Long-term Notes Payable Income from Operations Interest Expense 2016 2015 $ 54,000 33,000 $ 47,000 0 128,000 116,000 227,000 282,000 570,000 535,000 255,000 182,000 50,000 52,000 168,000 173,000 48,000 43,000 Compute the following ratios for 2016 and 2015, and evaluate the company's ability to pay its current liabilities and total liabilities: a. Current ratio b. Acid-test ratio C. Debt ratio d. Debt to equity ratio