Sports International had total debt of $500,000 and $750,000 as at December 31, 2020, and December 31, 2019, respectively, of which $100,000 and $150,000 was current. In addition, the company had total assets of $900,000 and $700,000 as at December 31, 2020, and December 31, 2019, respectively, of which $120,000 and $140,000 was current. Evaluate the company's debt-paying ability in 2020 and 2019. Round debt to total assets ratio to nearest full percentage point and the current ratio to two decimal points