EXERCISE 22-13 The following selected financial statement information is available for Yeo Company. 442 Putting It All Together: Disclosures and Analysis Overview (000's) December 31, 2020 2019 60 10 70 240 50 490 520 180 75 300 300 Cash Accounts receivable (net) Merchandise inventory Equipment (net) Accounts payable Notes payable, due 2022 80 Required: Comment on the change in Yeo Company's ability to pay short-term debt. As part of your answer, include an explanation of the relationship between short-term debt paying ability and cash flow. Round to two decimal places