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High Liner Foods Inc, processes and markets prepared frozen seafood throughout Canada, the United States, and Mexico under the High Liner and Fisher Boy brands.

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High Liner Foods Inc, processes and markets prepared frozen seafood throughout Canada, the United States, and Mexico under the High Liner and Fisher Boy brands. It also produces private-label products and supplies restaurants and institutions. Exhibits 6.13A and 6.13B contain financial statements that were included in the company's 2020 annual report: Not income EXHIBIT 6.13B High Liner Foods Incorporateds 2020 Consolidated Statement of Financial Position HIGHLINER FOODS INCORPORATED Consolidated Statement of Financial Position (in thousands of United States dollars) ASSETSNotesJanuary2,2021December28,2019 Current assets Cash $32.935 $3,144 Accounts recelvable Income taxes recelvable Other financial assets Inventories Prepaid expenses Total current assets Non-current assets LIABILITIES AND SHAREHOLDERS' EQUITY Current liabilities Bank loans Accounts payable and accrued liabilitid Contract liability Provisions Other current financial liabilities Other current liabilities Income taxes payable Current portion of long-term debt Current portion of lease liabilities Total current liabilities Non-current liabilities Long-termdebtOtherlong-termfinancialliabilitiesOtherlong-termliabilities142517268,0483296,510289,0202923,031 Calculate the following ratios for High Liner for both 2020 and 2019: (Round current, quick ratios and accounts receivable turnover rate to 2 decimal places, es. 15.25, and average collection period to 1 decimal place, e.3. 15.2. Calculate the following ratios for High Liner for both 2020 and 2019: (Round current, quick ratios ond occounts receivoble, turnover rate to 2 decimal places, e.g. 15.25, and average collection period to 1 decimal place, e.s. 15.2.)

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