Examining the balance sheet at the end of each round, calculate the current ratio for each round. Next, perform a trend analysis based on the current ratio you calculated for the end of each round. Do you find the current ratio increasing or decreasing through the four rounds? (Keep in mind, if the current ratio is below 1, the company does not have enough in current assets to cover current liabilities, if the current liabilities were all due at once). At the end of Round 4, can the company satisfy current liabilities?

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