Financial ratios: Liquidity. The financial statements for Tyler Toys, Inc. are shown in the popup window Calculate the current ratio mack ratio and cash rato for Tyler Toys for 2013 and 2014 Should any of these ratios or the change in a ratio warrant concern for the managers of Tyler Toys or the shareholders? What is the current ratio for 2014? (Round to four decimal places) Tyler Toys, Inc. Balance Sheet as of December 31, 2013 and 2014 2014 2013 LIABILITIES ASSETS 2014 2013 Current assets Cash 191,4271 $ Current liabilities 187,458 Accounts payable 121,061 Short-term debt $ 1,546,8565 1,456,885 333,935 Investments $ 180,650 $ s 312,2575 Print Done - 667.519 $ 588,994 $ 1,628,590 $ 1,859,123 5 Accounts receivable $ Inventory $ Total current assets $ Long-term assets Investments $ Plant, property, and equipments 1.790,820 631,787 Total current liabilities 563.763 Long-term liabilities 1,504,069 Debt Other liabilities $ 7.286 277 $ $ 1.463 2465 $ 10,608,6465 6,603,069 1.345.267 9.739,156 3,054,419 $ 8,496,493 $ 2,828,005 Total liabilities 8,480,714 OWNERS' EQUITY Print Done Intangible assets $ 1.157,302 $ 957.656 Retained earings $ 2,619,037 2,925,696 Total owners' equity 4,076,909 $ 4,379,152 TOTAL LIABILITIES TOTAL ASSETS $ 14,685,555 $ 14,118,308 AND OWNERS' EQUITY $ 14,685,555 $ 14,118,308 Right click on the table and select Copy to Clipboard and then night-click the highlighted texts in the popup dialogue box and select Copy in order to paste its contents into a spreadsheet