Firms A, B and C operate within the same industry but follow unique business model. Assess the changes in liquidity risk and solvency risk for three firms between year 2014 and 2015. Fir Tir Firm A Firm B Firm 2015 2014 2015 2014 2015 2014 Current ratio 2.4 2.3 1.9 0.9 1.9 1.1 Quick ratio 1.7 1.6 0.7 0.6 0.9 0.7 Days accounts receivable outstanding 2. 4 37 37 38 37 Days inventory held 72 61 71 68 73 70 Days accounts payable outstanding 26 22 44 38 44 38 Liabilities to assets ratio 0.591 0.469 0.495 0.497 0.495 0.497 Liabilities to shareholders' equity ratio 1.443 1.448 0.979 0.999 0.979 0.999 0.454 0.461 0.120 0.131 0.140 0.151 Long term debt to long-term capital ratio Long term debt to shareholders' equity ratio 0.831 0.855 0.136 0.151 0.136 0.151 Interest coverage ratio 7.2. 7.6 17 17.3 19 18.3