Refer to the following selected financial information from McCor, LLC. Using an Excel formula, how would you calculate the Current Ratio using the above cells? =B8/B2 =SUM(B2:B6)/B8. =B8/SUM(B2:B6) =SUM(B2:B7)/B8. Refer to the following selected financial information from Keller Company. Using an Excel formula, how would you calculate the debt-equity ratio using the above cells? =B3/B4 =SUM(B3:B4)/B4 =B2/B4 -B2/B4 -B2/B3 2.1 A component of operating efficiency and profitability, calculated by expressing net income as a percent Acid-test ratio. Merchandise turnover. Price earnings ratio. Accounts receivable turnover. Profit margin ratio. Industry standards for financial statement analysis: Are based on a competitor's financial performance. Are set by the government. Are available for the financial performance and condition of the company's industry. Are based on rules of thumb. Compare a company's income with its prior year's income