Please help me asap please

Brennan Company has the following financial data on January 1, 2017 and January 1, 2016. $15,000 $27,000 Cash 23,000 11,000 Accounts receivable 3,000 10,000 Marketable securities 16,000 35,000 Inventory Net plant and equipment 40,000 32,000 Current liabilities $18,000 $27,000 Long-term debt 49,000 30,000 Shareholders' equity 30,000 58,000 A. In terms of the quick and current ratio, has the short-term solvency position of Taylor improved, remained the same, or declined? B. If you were a short-term creditor to Taylor, would you be more willing to extend credit on either January 1, 2014 or 2015? Explain