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 2022 $ 631,992 2021 2020 $ 746,044 $ 735,693 46,421 40,410 36,921 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 333,452 130,935 1,142,800 582,332 $ 1,725,132 $ 435,402 503,845 1,221,287 $ 1,725,132 $ 3,476,002 2,086,480 $ 1,389,522 987,384 $ 402,138 $ 233,108 81 142,109 $ 505,171 94,039 85,692 369,514 133,520 1,289,488 645,982 $ 1,935,470 $ 408,401 518,086 1,417,384 $ 1,935,470 $ 3,120,165 1,976,471 $ 1,143,694 868,385 $ 275,309 $ 151,805 183 99,806 $ 404,817 89,666 85,692 302,208 101,588 1,176,410 592,302 $ 1,768,712 $ 388,837 417,441 1,351,271 $ 1,768,712 $ 2,945,494 1,764,143 $ 1,181,351 863,876 $ 317,475 $ 140,747 162 45,837 $ 381,416 76,104 83,266 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.