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

Additional information
(in thousands)201820172016
Allowance for doubtful accounts...................$ 50..................$ 45................$ 40
Net credit sales.............................................4,190................3,940..............3,700
Cost of goods sold.......................................2,900................2,650..............2,350
Instructions
(a) Calculate all possible liquidity ratios for 2018 and 2017.
(b) Indicate whether each of the liquidity ratios calculated in part (a) is better or worse in 2018.

KIGIO INC. Statement of Financial Position (partial) December 31 (in thousands) 2018 2017 2016 Current assets Cash Held for trading investments55 Accounts receivable, net Inventory Prepaid expenses Total current assets Total current liabilities $ 30 $ 91 60 40 676 586 496 628 525 575 41 52 29 $1,430 $1,314 $1,200 $890 $ 825 750 60