The current year financial statements for Blue Water Company and Prime Fish Company are presented below.

Both companies are in the fish catching and manufacturing business. Both have been in business approximately $10$ years, and each

has had steady growth. The management of each has a different viewpoint in many respects. Blue Water is more conservative, and as

its president has said. $"$We avoid what we consider to be undue risk." Neither company is publicly held.

Required:

Using year$-$end balances for all ratios, compute the following ratios:

Note: Round your Intermedlate calculatlons and final answers to $2$ decimal places. Enter percentage answers rounded to $2$

decimal places $($l$.$e$.0\mathrm{.}1234$ should be entered as $12\mathrm{.}34).$