Use Allarco Inc.'s financial statements to compute the required ratios below, and indicate whether the change from year to year is favorable or unfavorable. For your analysis, assume that all other things have remained constant. Apply your analysis in very general terms. All values should be accurate to at least two decimal places.

Allarco Inc. Balance Sheet December 31, 2019, 2018, and 2017 Assets Cash Short-term investments Accounts receivable Merchandise inventory Prepaid expenses Notes receivable, due in 2022 Plant assets, net Total assets \begin{tabular}{|lrrr} \multicolumn{1}{l}{ Liabilities and Stockholders' Equity } & & & \\ Accounts payable & $28,500 & $27,000 & $31,100 \\ Salaries payable & 6,400 & 5,500 & 5,800 \\ Property taxes payable & 4,350 & 4,200 & 3,700 \\ Long-term note payable & 240,000 & 287,000 & 293,000 \\ Common stock, 200,000 shares & 80,000 & 90,000 & 100,000 \\ Retained earnings... & 371,750 & 344,600 & 277,900 \\ \hline Total liabilities and stockholders' equity & $731,000 & $758,300 & $711,500 \\ \hline \end{tabular}