Financial ratios: Liquidity.The financial statements for Tyler Toys, Inc. are shown in the popup window:

Tyler Toys, Inc.
Income Statement for Years Ending December 31, 2013 and 2014
	2014	2013
Revenue	$14,146,047	$13,567,205
Cost of goods sold	$-8,448,040	$-8,132,200
Selling, general, and administrative expenses	$-998,843	$-981,441
Depreciation	$-1,497,114	$-1,471,867
EBIT	$3,202,050	$2,981,697
Interest expense	$-375,854	$-355,753
Taxes	$-1,073,954	$-997,859
Net income	$1,752,242	$1,628,085

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Tyler Toys, Inc.
Balance Sheet as of December 31, 2013 and 2014
ASSETS	2014	2013	LIABILITIES	2014	2013
Current assets			Current liabilities
Cash	$190,998	$186,819	Accounts payable	$1,545,386	$1,456,498
Investments	$181,209	$121,503	Short-term debt	$312,636	$332,719
Accounts receivable	$668,081	$631,958	Total current liabilities	$1,858,022	$1,789,217
Inventory	$587,566	$564,733	Long-term liabilities
Total current assets	$1,627,854	$1,505,013	Debt	$7,286,496	$6,603,550
Long-term assets			Other liabilities	$1,463,447	$1,345,448
Investments	$3,054,942	$2,827,988	Total liabilities	$10,607,965	$9,738,215
Plant, property, and equipment	$8,496,608	$8,481,187	OWNERS EQUITY
Goodwill	$348,621	$346,316	Common stock	$1,458,562	$1,453,922
Intangible assets	$1,157,760	$957,291	Retained earnings	$2,619,258	$2,925,658
			Total owners equity	$4,077,820	$4,379,580
			TOTAL LIABILITIES
TOTAL ASSETS	$14,685,785	$14,117,795	AND OWNERS EQUITY	$14,685,785	$14,117,795

. 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?

What is the current ratio for 2014?

(Round to four decimal places.)