can you please tell me about the options for Measure of and Analysis.

The following financial statements are for Courtland Corp. Courtland Corp Income Statement For Years Ended December 31, 2014, 2013, and 2012 2014 2013 2012 Sales 1,233,900 1,314,100 1,292,000 Cost of goods sold 969,300 1,018,100 1,130,700 Gross profit from sales 264,600 296,000 161,300 Operating expenses 46,000 55,300 60,600 Operating income 218,600 240,700 100,700 Interest expense 7,450 6,800 8,350 Income before taxes 211,150 233,900 92,350 Income taxes 15,700 17,900 20,500 Net income 195,450 216,000 71,850 Courtland Corp Balance Sheet December 31, 2014, 2013, and 2012 Assets 2014 Cash 75,800 Short-term investments 57,000 Accounts receivable, net 21,500 Merchandise inventory 19,700 Prepaid expenses 4,300 Notes receivable, due in 2017 4,500 Property, plant and equipment, net 212,000 Total assets 394,800 Liabilities and Equity Accounts payable 44,100 Salaries payable 11,400 Income taxes payable 10,200 Long-term note payable secured by mortgage on plant assets 144,000 Share capital 180,000 Retained earnings 5,100 Total liabilities and equity 394,800 85,800 55,000 22.800 18,500 4,900 5,500 219,000 411,300 74.300 47.000 25.200 22,000 5.500 5.000 234.000 413,000 41.500 10.000 10,550 129.000 210,000 10.250 411,300 36,500 10,200 12.450 157.000 180.000 16,850 413,000 Compute the acid-test ratio below, and indicate whether the change from year to year is favourable or unfavourable. For your analysis, assume that all other things have remained constant. Apply very general terms. All values should be accurate to at least two decimal placos. Ratio 2014 2013 Measure of Analysis Acid-test ratio 2.42 2.72 (select one) Unfavourable whether the change from year to year is favourable or unfavo ate to at least two decimal places. 4 2013 Measure of Analysis 2 2.72 (select one) Unfavourable (select one) Short-term debt-paying ability Immediate short-term debt-paying ability Liquidity and efficiency of collection Liquidity and efficiency of inventory following descriLiquidity of receivables Liquidity of inventory ole who have lin Efficiency of assets in producing sales Creditor financing and leverage partner Owner financing on of the businesProtection to secured creditors Protection in meeting interest payments commit the partNet income in each sales dollar partner is Gross margin in each sales dollar mership that is poverall profitability of assets Vers and Profitability of owner's investment Ability to borrow and repay money le who are responsibtcore Thaleye tett or to partnership