The financial statements for Giardi Corporation, a retailer, follow. Giardi Corporation Consolidated Income Statements (Millions of dollars, except per share data) December 31 2009 2011 2010 $19,233 $17,927 $16,115 Revenues Costs and expenses: Cost of retail sales, buying, and occupancy $14,164 $13,129 $11,751 Selling, publicity, and administration 3,175 2,978 2,801 498 459 410 Depreciation Interest expense, net 446 437 398 343 Taxes other than income taxes 313 283 Total costs and expenses $18,626 $17,316 $15,643 $ 611 $ 472 Earnings before income taxes $607 Provision for income taxes 232 228 171 Net earnings $375 $383 $301 Giardi Corporation Consolidated Balance Sheets (Millions of dollars) December 31, ASSETS 2011 2010 Current assets: Cash and cash equivalents 321 $117 Accounts receivable 1,536 1,514 Merchandise inventories 2,497 2,618 Other 157 165 Total current assets $4,511 $4,414 Property and equipment: Land $1,120 $998 Buildings and improvements 4,753 4,342 Fixtures and equipment 2,162 2,197 Construction-in-progress 248 223 Accumulated depreciation (2,336) (2,197) 5,947 5,563 Net property and equipment Other 320 360 Total assets $10,778 $10,337 LIABILITIES AND STOCKHOLDERS' EQUITY Current liabilities: Notes payable 200 $23 Accounts payable 1,654 1,596 Accrued liabilities 903 849 Income taxes payable 145 125 Current portion of long-term debt 173 371 3,075 2,964 Total current liabilities Long-term debt 4,279 4,330 Deferred income taxes and other 536 450 (217) (267) Loan to ESOP Total liabilities $7,673 $7,477 Stockholders' equity: Preferred stock $368 374 Common stock 72 71 Additional paid-in capital (common) 73 58 Retained earnings 2,357 2,592 Total stockholders' equity 3,105 2,860 Total liabilities and stockholders' equity $10,778 $10,337 1. Compute the four short-term liquidity ratios for 2010 and 2011 assuming operating cash flows are $281 million and $460 million, respectively. Round your answers to two decimal places 2011 2010 Current ratio Quick ratio Cash ratio Operating cash flow ratio