Croissant Inc. has been in the pastry making business several years. It has never turned a profit and has had to borrow cash from the bank on a few occasions. It needs the cash to pay employees and its vendors which keep it on a tight credit limit. A bakery just moved in down the block and is creating fierce competition. The bank is worried. They want to see what ability Croissant Inc's has to pay its current liabilities if they come due immediately. Which ratio will they ask to be calculated