The current and quick ratios have two limitations. These ratios a. emphasize the ineffectiveness of analysts' calculations and focus on liquid assets at a point in time instead of a period of time. b. are ignored by most creditors and focus on working capital instead of cash. c. focus on cash instead of working capital, and they represent a point in time instead of covering a period of time. d. focus on working capital instead of cash, and they represent a point in time instead of covering a per