The following Financial Informations for Cullumber Company. Cullumber Company Balance Sheets December 31 Assets 2022 2021 Cash $102,200 $94,900 Debt Investment (short-term) 80.300 58,400 Accounts receivable (net) 151,840 131,400 Inventory 335,800 240,900 Prepaid expenses 36,500 33,580 Land 189,800 189,800 Building and equipment [net) 379,600 270,100 Total sta $1,276,040 $1,019,080 Liabilities and Stockholders' Equity Notes payable (current) $248,200 $175,200 Accounts payable 94,900 75,920 Accrued abilities 58,400 58,400 Bonds payable, due 2025 365,000 248,200 Common stock $10 par 292,000 292,000 Retained earnings 217.540 169,360 Total abilities and stockholders' equity $1,276,040 $1,019,000 Cullumber Company Income Statement For the Years Ended December 31 2022 2021 Not sales $1,287,720 $1,153,400 Cost of goods sold 934,400 839,500 Cross profit 353.320 313,900 Operating exp 277400 243,820 Net Income $75.920 $70,080 Additional Information: 1 Inventory at the beginning of 2021 was $167,900. 2 Accounts receivable (net) at the beginning of 2021 were $125,560 3 Total assets at the beginning of 2021 were $963,600. 4. No common stock transactions occurred during 2021 or 2022 5. All sales were on credit. Indicate, by using ratios, the change in liquidity and profitability of Cullumber Company from 2021 to 2022. (Round Current ratio, Asset turnover and Earnings per share to 2 decimal places, e.g. 1.65, and all other answers to 1 decimal place, e.g. 6.8 or 6.8%.) LIQUIDITY Current ratio Accounts receivable turnover Inventory turnover PROFITABILITY Profit margin Asset turnover Return on assets Earnings per share SA $ 2021 :1 times 2022 :1 times times times % times % $ % times %