Analyzing Financial Risk Presented below are summary financial data from the Bristol-Myers Squibb annual report. Using the ratio definitions from Exhibit 4.6, calculate the following liquidity and solvency ratios for Year 1 and Year 2.

(amounts in millions)	Year 1	Year 2
Balance sheet
Cash and cash equivalents	$5,680	$5,050
Marketable securities	3,794	2,749
Accounts receivable (net)	4,373	3,378
Total current assets	16,801	14,283
Total assets	32,435	30,138
Current liabilities	9,843	6,890
Current portion of long-term debt	1,883	231
Long-term debt	10,463	10,364
Shareholders' equity	10,202	11,208
Income statement
Interest expense	$310	$349
Net income before taxes	4,618	4,716

Round all answers to two decimal places.

Enter the answers for cash and marketable securities to total assets and long-term debt to total assets as percentages (ex: 0.23456 = 23.46%

	Year 1		Year 2
Liquidity
Cash and marketable securities to total assets		%		%
Quick ratio
Current ratio
Solvency
Long-term debt to total assets		%		%
Long-term debt to shareholders' equity
Interest coverage ratio