You are comparing the current ratios of two companies in the same industry. Company A has a current ratio of 2.2 , while Company B has a current ratio of 1.4 . You ask two analysts which company is in better financial shape. The first analyst says that Company $\mathbf{A}$ is in better shape because its current ratio is higher. The second analyst says that Company A has too much money tied up in inventory and receivables, and therefore, Company B is in the better shape. Which analyst should you believe?