Find the following financial ratios in 2011 and 2012 for Smolira Golf Corp. (use year-end figures rather than average values where appropriate): Quick ratio; Equity multiplier.

Please list your equations like cash ratio = cash / current liabilities = 24046 / 46755 = 0.51430. Both orange and green parts should be shown otherwise there may be more deductions. And please keep five decimal places.

Assets SMOLIRA GOLF CORP. 2011 and 2012 Balance Sheets Liabilities and Owners' Equity 2012 2011 2012 Current liabilities $ 24,255 Accounts payable $ 23,184 $ 27,420 2011 $24,146 Current assets Cash Accounts receivable Inventory Total 12,448 25,392 $61,986 15,235 27,155 $ 66,645 12,000 10,800 11,571 15,553 $ 46,755 $ 53,773 $ 80,000 $ 95,000 Notes payable Other Total Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings $ 40,000 $ 40,000 219,926 243,606 Fixed assets Net plant and equipment 324,695 365,734 $259,926 $283,606 Total Total liabilities and owners' equity Total assets $386,681 $432,379 $386,681 $432,379 SMOLIRA GOLF CORP. 2012 Income Statement Sales Cost of goods sold Depreciation Earnings before interest and taxes Interest paid Taxable income Taxes (35%) Net income Dividends $20,000 Retained earnings 23,780 $366,996 253,122 32,220 $ 81,654 14,300 $ 67,354 23,574 $ 43,780