The 160-room hotel, at 1001 Southwest Second Avenue, is owned by the entity Mary Brickell Village Hotel LLC, which is managed by Villar, president of Miami-based Sunview Companies. Completed in 2013, the hotel has assets totaling $34 million including Land and Building values of $12 and $15 million respectively. The remaining was Current Assets that includes $75,000 worth of Inventories. There was $16 million in Long-Term Liabilities in addition to $2 million in Account Payable. At the end of the accounting period as the Balance Sheet was being prepared, the hotel obtained $153,000 EBITDA, which subsequently resulted in $95,000 Net Income. The Net Income should be recorded on the current balance sheet.

Based on the information provided, build a simple balance sheet on an Excel spreadsheet and determine three Liquidity and two Solvency ratios