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

Ratios for Alternative B 2020 Ratio 2021 Ratio Current Assets $639,585 1 Current Ratio OIV/01 = 11 2.107 Current Liabilities $303,552 Cash Trading Security (net) Accounts Rec+other Rec. 2 Quick Ratio = #DIV/0! $515,746 11 1.699 Current Liabilities $303,552 Total Liabilities 591, 152 3 Debt Ratio 11 #DIV/01 = 0.397 Total Assets $1,488,062 Cost of Good Sold $840,000 Invetory turnover for 2021 11 5.223 Avg. Merchandise Inventory $160,820 5 Net Income Return on Equity Ratio for 2021 $204,169 = 0.268 Average Stockholders' Equity $761,826 6 NI ((Interest Exp. X (2 - tax %) Average Total Assets $182,817 = Return on Total Asset for 2021 0.143 $1,225,611 Cash Flow from Operating Activities 7 Cash flow from Operations to Net Income for 2021 $360,917 = 1.768 Net Income $204,169 2020 Ratio 2021 Ratio Current Assets 1.413 $613,985 $225,712 = $215,630 $152,619 2.720 1 Current Ratio = Current Liabilities 0.799 2.276 2 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 $1,0656260 Total Liabilities Total Assets Debt Ratio - Invetory turnover for 2021 5.158 $765,000 $148,320 Cost of Good Sold Avg. Merchandise Inventory Return on Equity Ratio for 2021 0.233 $173,909 $746,696 Net Income Average Stockholders' Equity $176,709 $1,221,561 0.145 Return on Total Asset for Ni + f(Interest Exp. X (1 - tax %)) 2021 Average Total Assets 6 7 1.623 $282,339 $173,909 Operations to Net Income Cash Flow from Operating Activitie for 2021 Net Income