Some recent financial statements for Smolira Golf, Incorporated, follow. SMOLIRA GOLF, INCORPORATED Balance Sheets as of December 31, 2021 and 2022 Assets Current assets Cash 2021 2022 Liabilities and Owners' Equity Current liabilities 2021 Accounts receivable Inventory Total $ 2,911 4,717 12,678 $ 20,306 $ 2,807 5,681 13,682 $ 22,170 Accounts payable Notes payable Other Total Long-term debt $ 4,103 $ 14,300 44 Owners' equity Fixed assets Common stock and paid-in surplus Accumulated retained earnings $ 43,000 15,704 Net plant and equipment $ 56,801 $82,765 Total $ 58,704 $ 2,203 1,800 100 2022 $ 2,700 2,216 117 $ 5,033 $ 17,060 $ 43,000 39,842 $ 82,842 Total assets $ 77,107 $ 104,935 Total liabilities and owners' equity $ 77,107 $ 104,935 S Sales SMOLIRA GOLF, INCORPORATED 2022 Income Statement Cost of goods sold EBIT Depreciation Interest paid Taxable income Taxes Net income Dividends Retained earnings $ 189,370 127,203 5,233 $ 56,934 1,330 $ 55,604 19,461 $ 36,143 $ 12,005 24,138 Find the following financial ratios for Smolira Golf (use year-end figures rather than average values where appropriate): Note: Do not round intermediate calculations and round your answers to 2 decimal places, e.g., 32.16. Enter the profitability ratios as a percent. Short-term solvency ratios a. Current ratio b. Quick ratio c. Cash ratio 2021 2022 times times times times times times