Provide a manager's perspective on the change in the Current Ratio from 2020 to 2021. Your response must include stating the value of each year's ratio.

Meals for the Homeless Statements of Financial Position as of December 31, 2021 and 2020 Assets Liabilities and Net Assets Percent 2021 Percent 2020 Percent 2021 Percent 2020 Current Assets Liabilities Cash 0.0 $ 100 1.3 $ 3,100 Current Liabilities Marketable securities 1.3 3,000 1.3 3,000 Wages payable 0.9 $ 2,000 1.3 $ 3,000 Accounts receivable, net Accounts payable 0.9 2,000 1.3 3,000 of estimated uncollectibles Current portion of lease of $8,000 and $7,000 23.8 55,000 16.5 38,000 liability payments 8.7 20,000 7.2 16,720 Inventory (LIFO basis) 0.9 2,000 1.7 4,000 Notes payable 2.6 6,000 2.2 5,000 Current portion for the Current portion of mortgage right-to-use assets 8.7 20,000 7.2 16,720 payable 1.7 4,000 2.2 5,000 Prepaid expenses 0.4 1,000 0.0 0 Total Current Liabilities 14.7 $ 34,000 14.2 $ 32,720 Total Current Assets 35.1 $ 81,100 28.1 $ 64,820 Long-Term Liabilities Long-Term Assets Lease liability payments 28.6 $ 66,000 29.4 $ 68,000 Cash restricted for building Mortgage payable 5.2 12,000 6.9 16,000 and equipment acquisition 0.4 $ 900 0.4 $ 900 Total Long-Term Liabilities 33.8 $ 78,000 36.4 $ 84,000 Right-to-use assets 28.6 66,000 29.4 68,000 Total Liabilities 48.5 $112,000 50.6 $116,720 Fixed assets Property 17.3 40,000 17.3 40,000 Net Assets Equipment, net 15.2 35,000 19.5 45,000 Without donor restrictions 36.4 $ 84,100 36.9 $ 85,100 Investments 3.5 8,000 5.2 12,000 With donor restrictions 15.1 34,900 12.5 28,900 Total Long-Term Assets 64.9 $1,49,900 71.9 $165,900 Total Net Assets 51.5 $119,000 49.4 $114,000 Total Assets 100.0 $2,31,000 100.0 $230,720 Total Liabilities and Net Assets 100.0 $231,000 100.0 $230,720 Description Exhibit 14-5 Common Size Ratios: Balance Sheets