The statement of cash flows of Aqua Company for the current year includes the following information: Net Income $ 77,225 Adjustments Add Depreciation 6,685 Add the decrease in Accounts receivable 4,930 Add the decrease in Inventory 377 Subtract the increase in Prepaid expenses (362 ) Subtract the decrease in Accounts payable (1,252 ) Net cash provided by operating activities $ 87,603 Cash provided by sale of property, plant and equipment $ 1,235 Cash provided by sale of short-term investments 1,473 Cash used for purchases of property, plant and equipment (9,010 ) Cash used for purchases of short-term investments (808 ) Net cash used in investing activities $ (7,110 ) The company's income statement for the current year is as follows: Sales revenue $ 159,331 Cost of goods sold 61,260 Gross profit 98,071 Selling, general and administrative expenses 8,900 Depreciation 6,685 Total Operating expenses 15,585 Operating income 82,486 Interest expense 2,847 Net income before taxes 79,639 Income tax expense 3,494 Net income $ 76,145 The balance sheet reports that the beginning balances in interest payable and income taxes payable were the same as their respective ending balances. Required: (a) Calculate the capital acquisitions ratio.(Round your answer to 2 decimal places.) Capital acquisitions ratio (b) Calculate the quality of income ratio. (Round your answer to 2 decimal places.) Quality of income ratio