Short-Term Liquidity Ratios The financial statements for Puck Enterprises, a retaller, follow. Puck Enterprises Consolidated Income Statements (millions of dollars except per share data) Consolidated Balance Sheets (millions of dollars) 2023December31, ASSETS Qurrent assets: Cash and cash equivalents: Accounts recelvable Merchandise inventories Other Total current assets. Property and equipment: Land Buildings and improvements Fixtures and equipment Construction-in-progress \begin{tabular}{rr} $521 & $117 \\ 1,536 & 1,514 \\ 2,497 & 2,618 \\ 267 & 165 \\ \hline$4,821 & $4,414 \\ \hline \end{tabular} Accumulated depreciation Net property and equipment Other Total assets \begin{tabular}{rr} $2,480 & $998 \\ 4,753 & 4,342 \\ 1,982 & 2,197 \\ 248 & 223 \\ \hline(2,336) & (2,197) \\ \hline$7,127 & $5,563 \\ \hline 320 & 587 \\ \hline$12,268 & $10,564 \end{tabular} LTABILITIES AND STOCKHOLDERS' EQUITY 1. Compoke the four short-term liquidity rotios (rounded to two decimal places) for 2022 and 2023 . assuming operating cash flows are 5394 mililen and 5501 millici respectively. Round your answers to two decimal places. 2. Conceptual Connectoni Indicate which ratio appears to be most appropriate for a retail organization