Megatrend Industries is investigating its several divisions for potential opportunities for better management of working capital.

The investigation was motivated by discussions with the company's bank regarding recent declines in the company's liquidity

ratios. Company management is using Tableau to help visualize the current ratio, the acid$-$test ratio, and their components for

each of the company's $18$ divisions. As part of the investigating team, you are inspecting this Tableau Dashboard depicting

those factors for the Chemical Transformation Division in each of the three most recent years. Industry norms for the current

ratio and the acid$-$test ratios are $1\mathrm{.}2$ and $\mathrm{.}65,$ respectively.

Acid$-$Test and Current Ratios

Acid$-$test Ratio

Current Ratio