The following ratios are available for agricultural chemical competitors Potash Corporation of Saskatchewan(PotashCorp) and Agrium from a recent year
		PotashCorp		Agrium
Liquidity
Current Ratio		1.1:1		2.1:1
Acid-test		0.8:1		1.2:1
Receivables turnover		10.7 times		8.3 times
Inventory turnover		6.8 times		4.1 times
Oeprating cycle		88 days		133 days
Solvency
Debt to total assets		36.6%		26.9%
Interest coverage		18.3 times		63.1 times
Profitability
Gross profit margin		49.20%		28.00%
Profit margin		35.40%		9.80%
Asset turnover		0.6 times		1.2 times
Return on assets		19.40%		11.60%
Return on equity		42.40%		25.90%
a) Which company is more liquid? Explain your answer.
b) Which company is more solvent? Explain your answer.
c) Which company is more profitable? Explain your answer.