Erin, the owner of Sweets To Eat Ice Cream Shoppe, wants to know how her company is operating from a financial perspective. Her CPA has given her the following numbers: Sales, $325,000; operating profits, $50,000; current assets, $125,000; current liabilities, $40,000; and total assets, $350,000. The ice cream retail industry norms include operating profit margin, 10%; return on assets, 11%; and current ratio, 2.7. Determine the company's liquidity and compare the value to the industry ratios.