Below are some of the accounts in the company's financial statements:

	2021	2020
Current Asset	75,844,914	52,722,739
Current Liabilities	20,699,189	12,560,486
COGS	55,315,371	42,604,646
Inventory	11,438,307	9,192,776
Total Liabilities	23,202,601	14,280,192
Total Assets	142,278,111	108,427,991
Net Sales	123,276,791	94,231,572
Operating Income	42,541,884	31,464,776
Gross Profit	67,961,420	51,626,926
EBIT	24,539,615	15,079,215
EBT	44,335,294	32,988,211
Cash Flow Operation	38,281,468	25,709,998
Retained Earning	39,669,685	28,186,982
Stock-Holders Equity	119,067,231	94,147,799

What is the value in 2021 and 2020 and give an interpretation of the results of ?

a. Current Ratio
b. Inventory Turnover
c. Working Capital
d. Debt Ratio
e. Debt to Equity Ratio