Please do ALL parts of the questions $($Requiremt $1$a$-$e$)$

$1.$To answer this$$ question, calculate the following ratios for $2018$ and $2017.$ Round your answers to two decimal places.

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.

$2018$

Cash $$35,000$

Short$-$term investments $27,000$

Net receivables $124,000$

Inventory $243,000$

Prepaid expenses $23,000$

Total assets $540,000$

Total current liabilities $207,000$

Long$-$term debt $119,000$

Income from operations $191,000$

Interest expense $46,000$

$2017$

Cash $$76,000$

Short$-$term investments $19,000$

Net receivables $133,000$

Inventory $270,000$

Prepaid expenses $11,000$

Total assets $530,000$

Total current liabilities $113,000$

Long$-$term debt $273,000$

Income from operations $150,000$

Interest expense $42,000$