East Bank Snacks Ltd has approached BFTI (Bank for Trade and Industry) for a loan to finance its planned export initiative. As the Risk manager at BFTI, you have been asked to determine whether the East Bank Snacks ability to pay its debt (short term and long debt) improved or deteriorated over the last two years. To answer this question, you gather the following data: 2018 2017 Cash $ 580,000 $ 570,000 Short-term investments $ 310,000 $ - Net receivables $ 1,100,000 $ 1,320,000 Inventory $ 2,470,000 $ 2,970,000 Total assets $ 5,850,000 $ 5,350,000 Total Current Liabilities $ 2,550,000 $ 2,220,000 Long-term loan payable $ 460,000 $ 480,000 Income from Operations $ 1,800,000 $ 1,530,000 Interest Expense $ 520,000 $ 390,000 Required a. Compute four relevant ratios to determine whether the companys ability to pay its short term and long debt improved or deteriorated over the last two years.