The following information has been extracted from the financial statements and the notes of Everlight Ltd. Cash assets Marketable securities Receivables Inventories Prepaid expenses Property, plant and equipment Current liabilities Revenue (credit sales) Cost of sales 2021 $ 33,100 107,000 72,500 182,000 4,200 300,000 178,200 950,600 570,700 2020 $ 35,900 100,300 73,900 166,800 6,300 258,700 160,500 902,900 532,800 (a) Calculate the following for to one decimal place: i. Current ratio (4 marks) ii. Quick ratio (4 marks) iii. Receivables turnover ratio (4 marks) iv. Average collection period of accounts receivable (4 marks) Inventory turnover ratio (4 marks) vi. Average period for inventory turnover (4 marks) V. (b) Analyse and comment on Everlight's liquidity (6 marks)