Consider the following information taken from Chicago Water Slide's (CWS's) financial statements:

Also, CWS's operating cash flows were $25,658 and $29,748 in 2019 and 2018, respectively.
Note: Round all answers to two decimal places.
Required:
1. Calculate the current ratios for 2019 and 2018.
2. Calculate the quick ratios for 2019 and 2018.
3. Calculate the cash ratios for 2019 and 2018.
4. Calculate the operating cash flow ratios for 2019 and 2018.
5. Provide some reasons why CWS's liquidity may be considered to be improving and some reasons why it may be worsening.

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September 30 (in thousands) 2019 2018 Current assets: $ 2,548 60,142 63,592 9,636 $135,918 Cash and cash equivalents $12,900 33,096 28,144 5,240 S79,380 Receivables Inventories Other current assets Total current assets Current liabilities: Current portion of long-term debt Accounts payable Accrued compensation costs Accrued expenses $ 7,060 22,456 3,858 10,108 1,554 $45,036 194 46,248 11,212 18,216 1,748 S 77,618 Other current liabilities Total current liabilities