Review our sample company’s financial performance, both the balance sheet and income statement, and offer three potential financial covenants that you feel would be reasonable for a lender to request. To get you headed in the right direction, here is one that would be reasonable: The lender requests, and you agree to maintain a current ratio of at least 1.50 to 1.00. A company’s current ratio is calculated by dividing total current assets by total current liabilities. For our sample company as of 12/31/21, the current ratio stands at 4.54 to 1.00 ($22,689,000 of current assets divided by $4,993,000 of current liabilities), which is very healthy and well above the requested level of 1.50 to 1.00. So, with one down, please identify two other financial ratios that would make sense for our sample company.