Use the following information for Pharoah Company, Tamarisk, Inc., Swifty Industries, and Amy 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) Pharoah Tamarisk Swifty Amy Inventory Method for 2021 & 2022 LIFO FIFO LIFO FIFO 2021 Ending inventory assuming LIFO $313 0 $228 0 2021 Ending inventory assuming FIFO $417 $544 $308 $669 2022 Ending inventory assuming LIFO $425 0 $156 0 2022 Ending inventory assuming FIFO $586 $600 $202 $553 2021 Current assets (reported on balance sheet) $1670 $2028 $1304 $2751 2021 Current liabilities $977 $1208 $555 $1210 2022 Current assets (reported on balance sheet) $2226 $2609 $1088 $2388 2022 Current liabilities $1300 $1399 $455 $1011 2022 Cost of goods sold $4675 $5035 $3012 $6998

Tamarisk Swifty Pharoah Amy