Please complete the requirements: Gervais Furniture Company has asked you to determine whether the company's ability to pay its current liabilities and long$-$term debts improved or deteriorated during $2021.$

$($Click the icon to view the financial statement data.$)$

Read the requirement.

Calculate the following ratios for $2021$ and $2020.$ Round your answers to two decimal places.

a$.$ Net working capital

Select the formula and then enter the amounts to calculate the working capital for $2021$ and $2020.$

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Requirement

To answer this question, calculate the following ratios for $2021$ and $2020.$ Round your answers to two decimal places.

Data table

$\backslash$table$[[,2021,2020],[$Cash$,$$ $20,000$$$,$$ $79,000],[$Short$-$term investments,$26,000,8,000],[$Net receivables,$117,000,127,000],[$Inventory$,241,000,275,000],[$Prepaid expenses,$17,000,2,000],[$Total assets,$550,000,510,000],[$Total current liabilities,$187,000,147,000],[$Long$-$term debt,$139,000,269,000],[$Income from operations,$290,000,199,000],[$Interest expense,$44,000,43,000]]$

a$.$ Net working capital

b$.$ Current ratio

c$.$ Quick $($acid$-$test$)$ ratio

d$.$ Debt ratio

e$.$ Times$-$interest$-$earned ratio

Summarize the results of your analysis.