The Manhattan Company has \($265\) million in assets, \($90\) million in current liabilities, \($135\) million in noncurrent liabilities, and \($40\) million in shareholders’ equity. Of the company’s \($85\) million in current assets, the company’s cash and cash equivalents total \($23\) million, accounts receivable total \($24.5\) million, inventory totals \($26.4\) million, and other current assets total \($11.1\) million. Is the Manhattan Company solvent? Why or why not? Is the company liquid? Why or why not?