Consider two companies $-$ McDonald's Corp $($MCD$)$ and Birk's Group $($BGI$).$ MCD is in the fast food business and BGI is in the jewelry business. MCD has current and quick ratios of $1\mathrm{.}01$ and $1\mathrm{.}00,$ respectively. BGI has current and quick ratios of $0\mathrm{.}97$ and $0\mathrm{.}10.$ Which of the following interpretations is correct, based on the data provided?

MCD and BGI have the same level of liquidity.

Inventory accounts for much more of BGI's Ladrrent assets than it does for MCD$.$

Inventory accounts for much more of MCD$\text{'}$s current assets than it does for BGI.

BGI is more likely to go bankrupt than MCD$.$