The comparative financial statements of Stargel Inc. are provided. Determine the following measures for 20Y2 and 20Y1, rounding to one decimal place, including percentages. Use the formulas as presented. Competitor ratios and industry averages are provided for use, as appropriate, in evaluating Stargel. 4. Liquidity Ratios Year 20Y2 20Y1 Current ratio = Current assets / Current liabilities Numerator Denominator Current Ratio Competitor: 3.6 Industry Average: 4.1 Year 20Y2 Quick ratio = Quick assets / Current liabilities (Note: Quick assets are cash, marketable securities and receivables; not inventories or prepaid expenses.) Numerator Denominator Quick Ratio 20Y1 Competitor: 1.5 Industry Average: 2.1 Liquidity Evaluation: Should either of these ratios or the change in a ratio warrant concern for the managers of Stargel or the shareholders