Question 31 Below is information for Company A and Company B: Company A Company B 2019 2018 2019 2018 Current Ratio 3.2 3.0 3.9 3.8 Quick Ratio 1.9 1.6 2.0 1.9 Inventory Turnover 6.3 5.9 4.2 4.3 A/R Turnover 12.6 11.5 8.1 7.5 Debt Ratio 45% 50% 38% 35% Times-Interest Earned Ratio 14.1 13.9 12.7 13.0 Gross Margin % 50% 50.5% 53.4% 53% Net Profit Margin % 9.1% 9.8% 10.6% 11% Which company appears to have a better ability to pay current liabilities? Company A Company B