Jacob Inc has the following:

2014 2015 2016

Total Assets 100 110 120

Current Liabilities 10 10 10

Current Ratio 1 2 3

Cash Ratio .5 1.5 2.5

Debt/Equity Ratio 1 1.2 1.4

CaroJo Inc has the following:

2014 2015 2016

Total Assets 100 100 100

Current Liabilities 10 10 10

Current Ratio 1 1 1

Cash Ratio .5 .5 .5

Debt/Equity Ratio 1 1 1

Based on the above information, Jacob Inc has been able to increase its Current Ratio and Cash Ratio over the three years. Over the same three-year period, CaroJos Current ratio and Cash Ratio have not increased.

Please explain what is driving the numbers.