Problem $3-35$ Calculating Financial Ratios $[[$LO $2]$

Some recent financial statements for Smolira Golf, Incorporated, follow.

$\backslash$table$[[$Assets$,{2021}^{Ba},\backslash$table$[[$SMOLIRA$],[$Sheets as$],[2022]],\backslash$table$[[$GOLF$,$ INCORPORATED$],[$of December $31,2021$ and $2022],[$Liabilities and Owners' Equity$]],2021,2022],[$Current assets,,,Current liabilities,,$],[$Cash$,$$$3,271,$$$3,457,$Accounts payable,$$2,138,$$$2,570$