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23. (a)A firm has current liabilities of $700, a current ratio of 1.4, and a quick ratio of 0.7. Calculate the level of inventory for this firm. (b) Net income is $504, interest expenses $175, and depreciation expense $300. The corporate tax rate is 40%. What is the cash coverage ratio? (c) If a firm's total debt (not debt-equity) ratio =0.2, what is its equity multiplier