The following information is extracted from the 2019,2020 and 2021 financial statements of a business. Non-current Assets Current Liabilities Non-current Liabilities 2021 ($) 2020 ($) 2019 ($) 89,700 59,700 41,100 26,100 9,300 8,460 45,300 26,100 24,300 52,500 42,300 23,940 113,700 82,500 67,500 63,300 35,100 Net Assets Total Revenue Total Expenses 51,300 b. (4 marks) Calculate the ratios and complete the table below. Round your answer to the nearest 0.01 (2dp). Do not include any symbol. Do not use comma separators. For example, if your answer in decimal is 0.12345, 0.12 would be the correct format. 2021 2020 Current Ratio :1 :1 Debt to Total Assets ratio :1 :1 c. (2 marks) Which one of the following statements is correct regarding the ratio analysis for the two years? OThe business had a lower risk to survive in the long term in 2021. The business had trouble meeting its short-term debts in 2020 according to the rule of thumb. OThe business had higher profit margin in 2020. OThe business used its assets more efficiently in 2021 to generate profit. OThe business did not have trouble meeting its short-term debts in 2021 according to the rule of thumb