The following is the balance sheet and income statement for Metro Eagle Outfitters, in condensed form, plus some information from the cash flow statement. Balance Sheet Cash and short-term investments Accounts receivable Inventory Other current assets Total current assets Long-lived assets Total assets Current liabilities Total liabilities Shareholders' equity Total liabilities and equity Income Statement Sales Cost of sales Gross margin Operating expenses Earnings before interest and taxes Net income Interest paid in cash Taxes paid in cash Cash Flows Cash flow from operations Capital expenditures 2022 $ 648,992 2021 $ 763,044 48,121 42,110 350,452 112,235 1,159,800 573,832 $ 1,733,632 $ 477,902 510,645 1,222,987 $ 1,733,632 $ 3,479,402 2,103,480 $ 1,375,922 972,084 $ 403,838 $ 250,108 98 143,809 $ 598,671 95,739 87,392 403,514 114,820 1,323,488 620,482 $ 1,943,970 $ 459,401 523,186 1,420,784 $ 1,943,970 $ 3,121,865 1,993,471 $ 1,128,394 851,385 $ 277,009 $ 153,505 200 100,656 $ 515,317 93,066 87,392 2020 $ 752,693 40,321 319,208 98,188 1,210,410 566,802 $ 1,777,212 $ 405,837 422,541 1,354,671 $ 1,777,212 $ 2,948,894 1,781,143 $ 1,167,751 848,576 $ 319,175 $ 142,447 179 47,537 $ 398,416 79,504 84,966 Dividends Required: Calculate the following liquidity ratios for Metro Eagle in 2021 and 2022: 1. Inventory turnover. 2. Current ratio. 3. Quick ratio. 4. Cash flow ratio. Inventory Turnover 2022 2021 Numerator Denominator 2022 2021 Numerator Average inventory Denominator Cash Cash and receivables 2022 2021 Numerator Denominator Cash flow from operations Cash Flow Ratio Numerator Denominator 2022 2021