Please, solve this problem of ratio analysis.

Ex-C7: Financial information for Hanshew Company is presented below. HANSHEW COMPANY Balance Sheet December 31 2010 2009 Assets (Tk. ) Tk. Cash 70,000 65,000 Short term investments 52,000 40,000 Receivables (net) 98,000 80,000 Inventories 006.de 1,25,000 1,35,000 Prepaid expenses 000.25 29,000 23,000 Land Building and equipment (net) 1,30,000 1,30,000 1,80,000 1,75,000 6,84,000 6,48,000 Liabilities and stockholders Equity Notes payable 1,00,000 1,00,000 Accounts payable 48,000 42,000 Accrued Liabilities 40,000 006.08 8 50,000 Bonds payable, due 2013 1,50,000 1,50,000 HANSEW COMPANY Income Statement For the years Ended December 31 2010 2009 Sales (TK. ) (TK. ) Cost of goods sold 8,50,000 7,90,000 Gross profit 6.20.000 5.75,000 Operating expenses 2,30,000 2,15,000 Net income 1,87.000 1.73,000 43,000 42,000 Additional information : 1 . Inventory at the beginning of 2009 was Tk. 1, 18,000 2. Receivable (net) at the beginning of 2009 were Tk. 88,000. The allowance for doubtful accounts. was Tk. 4,000 at the end of 2010 Tk. 3,800 at the end of 2009, and Tk. 3,700 at the beginning of 2009. 3. Total assets at the beginning of 2009 were Tk. 6,30,000. 4. No common stock transactions occurred during 2008 or 2009. 5. All sales were on account. Instructions. Indicate by using ratios, the change in liquidity and profitability of Hanshew company from 2009 to 2010