Financial ratios: Liquidity. The financial statements for Tyler Toys, Inc. are shown in the popup window: Calculate the current ratio, quick ratio, and cash ratio 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? $ Tyler Toys, Inc. Income Statement for Years Ending December 31, 2013 and 2014 2014 2013 Revenue $ 14,147,348 $ 13,566,144 Cost of goods sold $ -8,448,556 $ -8,131,696 Selling, general, and administrative expenses $ -998,796 $ -981,443 Depreciation $ -1,497,218 $ -1,472,266 EBIT $ 3,202,778 $ 2,980,739 Interest expense $ -375,659 $ -355,342 Taxes $ -1,074,305 $ -997,651 Net income $ 1,752,814 $ 1,627,746 Right click on the table and select Copy to Clipboard and then right-click the highlighted texts in the popup dialogue box and select Copy in order to paste its Tyler Toys, Inc. Balance Sheet as of December 31, 2013 and 2014 ASSETS 2014 2013 LIABILITIES 2014 2013 Current assets Current liabilities Cash $ 191,757 $ 187,294 Accounts payable $ 1,546,344 $ 1,456,110 Investments $ 180.785 $ 120,091 Short-term debt $ 311,846 $ 332.732 Accounts receivable 668,623 $ 631,819 Total current liabilities $ 1,858,190 $ 1,788,842 Inventory $ 588,956 $ 563,886 Long-term liabilities Total current assets $ 1,630,121 $ 1,503,090 Debt $ 7,286,593 $ 6,603,165 Long-term assets Other liabilities $ 1,462,840 $ 1,346,894 Investments $ 3,054,4638 2,828,929 Total liabilities S 10,607,623 $ 9,738,901 Plant, property, and equipments 8,497,925 $8,481,540 OWNERS' EQUITY Goodwill $ 348,540 $ 347,355 Common stock $ 1,457,514 $ 1,453,654 Intangible assets $ 1,157,672 $ 957,358 Retained earnings $ 2,623,584 $ 2,925,717 Total owners' equity $ 4,081,098 $ 4,379,371 TOTAL LIABILITIES TOTAL ASSETS 14,688,721 $ 14,118,272 AND OWNERS' EQUITY $ 14,688,721 $ 14,118,272 Right click on the table and select Copy to clipboard and then right-click the highlighted texts in the popup dialogue box and select Copy in order to paste its contents into a spreadsheet