Use the following information for Marigold Corp. Nash's Trading Post, Blue Spruce Industries, and Maria Services to answer the question "Using the LIFO reserve adjustment which company would have the strongest liquidity position for 2022 as expressed by the current ratio? (amounts in millions) Inventory Method for 2021 2022 2021 Ending inventory assuming LIFO 2021 Ending inventory assuming FIFO 2022 Ending inventory assuming LIFO 2022 Ending inventory assuming FIFO 2021 Current assets (reported on balance sheet) 2021 Current liabilities Marigold Nash's Trading Post Blue Spruce Maria LIFO FIFO UFO FIFO $318 o $226 $420 $548 $307 $653 $439 $165 $577 $610 $202 $550 $1683 $2021 $1311 $2744 5990 $1203 $557 $1208 $2220 $2608 $1088 $2388 $1314 $1410 $462 51010 $4675 $5053 $3009 $6989 2022 Current assets (reported on balance sheet) 2022 Current liabilities 2022 Cost of goods sold Marigold Blue Spruce Maria Nash's Trading Post Use the following information for Sheridan Company, Blue Spruce Corp. Concord Industries, and Evans Services to answer the question "Using the LIFO adjustment, which company shows the greatest improvement in its current ratio from 2021 to 2022? (amounts in $ millions) Inventory Method for 2022 & 2021 2021 Ending inventory assuming LIFO 2021 Ending inventory assuming FIFO 2022 Ending inventory assuming LIFO 2022 Ending inventory assuming FIFO 2021 Current assets (reported on balance sheet) 2021 Current liabilities 2022 Current assets (reported on balance sheet) 2022 Crrent liabilities 2022 Cost of goods sold Sheridan Blue Spruce Concord Evans LIFO FIFO LIFO FIFO $322 $236 0 $431 $523 $318 $672 $449 0 $163 $569 $619 $214 $546 $1668 $2033 $1319 $2758 $984 $1221 $555 $1194 $2217 $2598 $1092 $2400 $1294 $1402 $478 $1008 $4666 $5037 $2998 $7006 Evans Sheridan Blue Spruce Concord Each of the following is a feature of internal control except O authorization of transactions. independent internal verifications. limited access to assets. generic design of documents