Following information is extracted from "AL Faraa consultant Engineers and "Al Rustumani Constructions". The balance sheet for AL Faraa consultant Engineers for 2017 shows (in millions) total liabilities of $58, 635 and total shareholders' equity of $32, 654. Its Current Liabilities are $18, 756. Cash shown by balance sheet is $ 9, 135. Inventory is $ 7624 and Accounts receivable are $ 5618, whereas its revenue for the year is 43, 232 and CGS is 20, 099. The balance sheet for Al Rustumani Constructions for 2017 shows (in millions) total liabilities of $64, 623 and total shareholders' equity of $45, 202. Its Current Liabilities are $20, 591. Cash shown by balance sheet is $ 11, 105, Inventory is $ 6840 and Accounts receivable are $ 9, 715, whereas its revenue for the year is 51, 720 and CGS is 29, 635. Also Note that the industry average for Debt to equity ratio = 1.33, Debt Ratio = 60%, Current Ratio = 2.5:1. Acid Test Ratio = 0.9:1, Accounts receivable Turnover = 70 days and Inventory turnover = 90 days Required Analyze the given information and comment on the Liquidity risk and credit risk position of both the companies