The following are account balances of Brandys Boats and Burts Camping shops taken from the entitys records for the year ended June 30, 2021:

	Brandys Boats		Burts Camping
		$(000)	$(000)
Cash & cash equivalent		90	140
Accounts receivables		1,220	460
Inventories		1,250	680
Accumulated depreciation		400	320
Property, plant and equipment		1,880	1,540
Accounts payable		1,200	650
Revenue (all credit sales)		7,500	5,000
Cost of goods sold		5,900	4,050
Long-term bank loan		1,300	600
Selling expenses		700	400
General & admin expenses		160	200
Interest expense		125	60
Owner's capital (beginning balance)		925	960

Additional information

Brandys Boats is in the business of selling boat parts. Burts Camping is selling camping gear. Like lots of other retail shops, the Covid-19 situation has brought some hard times for the shops. Therefore all owners keep the profits in the business. The credit term for both shops is 5/N30. The accountant in Brandy's Boats has not included the depreciation of the year of $40,000 that is part of the general and admin expenses.

Ratios	Brandys Boats	Burts Camping
Gross Profit Margin	21.3%	19%
Profit Margin	7.7%	5.8%
Current Ratio	2.13 times	1.97 times
Quick Ratio	1.09 times	0.92 times
Accounts Receivable Turnover	6.15 times	10.87 times
Days sales in receivables	59.4 days	33.6 days
Inventory Turnover	4.7 times	6 times
Days of inventory on hand	77 days	61 days

Required:

When analysing their liquidity, which ratio/s would you use?

a. Inventory turnover and accounts receivable turnover.

b. Current ratio.

c. Quick ratio.

d. Both B and C.

e. Both A, B and C.