please show calculations

The following financial statements are for Northstar Corp. Northstar Corp. Income Statement For Years Ended December 31, 2014, 2013, and 2012 2014 2013 2012 Sales 1,113,900 1,198,400 1,143,200 Cost of goods sold. 642,300 741,600 826,900 Gross profit from sales. 471,600 456,800 316,300 Operating expenses. 246,000 205,800 178,100 Operating income 225,600 251,000 138,200 Interest expense 3,700 3,950 3,450 Income before taxes 221,900 247,050 134,750 Income taxes 35,300 39,300 32,900 Net income 186,600 207,750 101,850 Northstar Corp. Balance Sheet December 31, 2014, 2013, and 2012 Assets 2014 Cash 30.800 Short-term investments, 30,000 Accounts receivable, net 20,300 Merchandise inventory. 94,500 Prepaid expenses 6,200 Notes receivable, due in 2018 12,000 Property, plant and equipment, net. 553,000 Total assets 746,800 Liabilities and Equity Accounts payable 40,700 Salaries payable 7,700 Income taxes payable. 6,100 Long-term note payable secured by mortgage on plant assets 103,000 Share capital. 210,000 Retained earnings 379,300 Total liabilities and equity 746,800 2013 26,900 27,000 24,400 90,200 5,600 11,000 494,000 679, 100 2012 26,200 24,000 28,500 95,500 5,000 11,000 484,000 674,200 42,800 7,500 6,000 100,000 210,000 312,800 679,100 40,000 9,200 6,250 101,000 230,000 287,750 674,200 Compute the acid-test ratio below, and indicate whether the change from year to year is favourable or unfavourable. For your analysis, assume that all other things have remained constant. Apply your analysis in very general terms. All values should be accurate to at least two decimal places Ratio 2014 2013 Measure of Analysis Acid-test ratio. (select one) (select one)