Financial information for Messersmith Company is presented below. Additional Information: Inventory at the beginning of 2016 was $230,100. Total assets at the beginning of 2016 were $1, 228,500. No common stock transactions occurred during 2016 or 2017. All sales were on account. Accounts receivable, net at the beginning of 2016 were $171,600. Notes payable are classified as current liabilities. Additional information: Inventory at the beginning of 2016 was $230,100. Total assets at the beginning of 2016 were $1, 228,500. No common stock transactions occurred during 2016 or 2017. All sales were on account. Accounts receivable, net at the beginning of 2016 were $171,600. Notes payable are classified as current liabilities. Indicate, by using ratios, the change in liquidity and profitability of Messersmith Company from 2016 to 2017. (Round Earnings per share to 2 decimal places, e.g. 1.65, and all other answers to 1 decimal place, e.g. 6.8 or 6.8%.)