CREDIT ANALYSIS Selected risk ratios are presented for 2012, 2011 and 2010 for Techtron Company. 2010 2012 Current Ratio Quick Ratio Operating Cash Flow to Average Current Liabilities Ratio 19 Days Accounts Receivable (a) Days Inventory (b) Operating Cycle (a + b) Days Ac Total Liabilities to Total Assets Ratio Total Liabilities to Shareholders' Equity Ratio Cash Flow from Operations to Total Liabilities Times interest earned (BENCHMARK > 2) 68 141 49 0.621 1.63 0.242 0.55 0.91 0.1 0.243 9.1 2.3 Required: a. Assess the changes in the short-term liquidity risk of Techtron between 2010 and 2012 and the level of that risk at the end of 2012. b. Assess the changes in the long-term solvency risk of Techtron between 2010 and 2012 and the level of that risk at the end of 2012