please provide a summary/analysis

(d) Quick Ratio I Acid Test Ratio: 2013-2012 (Lending Tree) 2013 2012 C+Ms + A/R $130,534 $121,092 Current Liabilities $60,199 $54,366 Acid Test 2.17 2.23 Changes in (C+MS+A/R) & CL $9,442 7.80% increase $5,833 10.73% increase decrease -0.06 -2.65% Acid Test Ratio: 2012-2011 (Lending Tree) 2012 2011 C + Ms + A/R $121,092 $63,466 Current Liabilities $54,366 $280.325 Changes in (C+MS+A/R) & C/L $57,626 90.80% increase -$225,959 -80.61% decrease Acid Test 2.23 0.23 2.00 883.80% increase Analysis: compare the Bankraten Landing free) (d) Quick Ratio Acid Test Ratio: 2013-2012 (restated) 2013 2012 Changes in (C+MS+A/R) & C/L C+Ms + A/R $293,009 $136,786 $156,223 156,223/136,786 = 114.21% increase CL $81,615 $49,836 $31,779 31,779/49,836 = 63.77% increase Acid Test 3.59 2.74 0.85 (3.57-2.727/2.72 - 30.80% increase Acid Test Ratio: 2012-2011 (restated) I 2012 2011 Changes in (C+MS+A/R) & C/L C + Ms + A/R $136,786 $118,481 $18,305 18,305/118,481 15.45% increase C/L $49,836 $54,134 -$4,298 -4,298/54,134 = -7.94% decrease Acid Test 2.74 2.19 0.56 (2.66-2.07)/2.07 = 25.41% increase (3.59-2.19)/2.19 = 64.03% Analysise compare the restated with unrestated)