compare and contrast the following ratios of 2021 only and please explain which alternative is better. Alternative B or Alternative C

Ratios for Alternative B 2020 Ratio 2021 Ratio Current Assets $639,585 1 Current Ratio = DIV/0! 11 2.107 Current Liabilities $303,552 Cash Trading Security + (net) Accounts Rec. + other Rec. 2 Quick Ratio $515,746 #DIV/01 11 1.699 11 Current Liabilities $303,552 Total abilities $591,152 Debt Ratio #DIV/0! = 0.397 Total Assets $1,488,062 Cost of Good Sold $840,000 4 Invetory Turnover for 2021 = 5.223 Avg. Merchandise Inventory $160,820 Net Income 5 Return on Equity Ratio for 2021 $204, 169 11 0.268 Average Stockholders' Equity $761,826 $182,817 NB: Interest Exp. X(1-tax >>> Average Total Assets 11 Return on Total Asset for 2021 0.143 $1,275,611 2 Cash flow from Cash Flow from Operating Activities Operations to Net Income for Net Income 2021 $360,917 11 1.768 $204,169 2020 Ratio 2021 Ratio Current Assets 1.413 $215,630 $152,619 $613,985 $225,712 2.720 1 Current Ratio Current Liabilities 0.799 2.276 Cash + Trading Security + (net) Accounts Rec. + other Rec. Current Liabilities Quick Ratio = $121,980 $152,619 $513,746 $225,712 0.410 0.372 $513,312 $1,379,962 3 $436,419 $1,0656250 Total Liabilities Total Assets Debt Ratio = Invetory turnover for 2021 5.158 $765,000 $148,320 Cost of Good Sold Avg. Merchandise Inventory Net Income $173,909 $746,696 Return on Equity Ratio for 2021 0.233 Average Stockholders' Equity $176,709 $1,221,561 0.145 Return on Total Asset for Ni + (Interest Exp. X (1 - tax %)) 2021 Average Total Assets 6 $282,339 $173,909 1.623 Operations to Net Income Cash Flow from Operating Activitie for 2021 Net Income 7