Selected comparative financial statement data for Kigio Inc. are shown below.

Instructions
(a) Calculate all possible liquidity ratios for 2015 and 2014.
(b) Indicate whether each of the liquidity ratios calculated in part (a) is better or worse in 2015.

KIGIO INC. Statement of Financial Position (partial) December 31 (in thousands) 2015 2014 2013 Current assets Cash Trading investments Accounts receivable, net Inventory Prepaid expenses $ 30 676 628 41 $1,430 $ 890 $ 91 60 586 525 52 $1,314 $ 825 $ 60 40 496 575 29 $1,200 750 Total current assets Total current liabilities Additional information: (in thousands) Allowance for doubtful accounts Net credit sales Cost of goods sold 2015 $ 50 4,190 2,900 2014 S 45 3,940 2,650 2013 $ 40 3,700 2,350