Refer the following table. Airspace Technologies Inc. Comparative Balance Sheet Information November 30 (millions of $) 2020 2019 Cash $ 74 $ 25 Accounts receivable (net) 123 61 Inventory 205 241 Prepaid rent 85 49 plant and equipment (net) 850 833 Accounts payable 109 66 Accrued liabilities 133 Income tax payable 30 18 Preferred shares 133 133 Common shares 253 253 Retained earnings 611 567 2018 $ 37 49 201 37 829 56 90 25 133 253 609 97 Airspace Technologies Inc. Income Statement For Year Ended November 30 (millions of $) 2020 Net sales $1,460 Cost of goods sold 521 Gross profit $ 939 Operating expenses: Depreciation expense $ 74 Other expenses 506 Total operating expenses 580 Profit from operations $ 359 Interest expense 43 Income tax expense 50 Profit $ 266 2019 $1,244 449 $ 795 $ 74 350 424 $ 371 33 152 $ 286 Required: Calculate Airspace's liquidity and efficiency ratios for 2020 and 2019. (Round the final answers to 2 decimal places. Use 365 day year.)