Explain the significance of each of the following ratios. Foreach of the ratios

Explain the significance of each of the following ratios. Foreach of the ratios indicate whether an increase can be interpretedas a sign of (1) increasing or (2) decreasing fiscal strength.Where appropriate show how an increase in the ratio can beinterpreted as a sign of either. Explain and justify yourresponse.1.Cash short-term investments and receivables divided by currentliabilities.