Summarized financial data for two competitors is set out below:(All balances are as of 12/31/08 or for the year ended 12/31/08)Oscar CorpFelix CorpSales revenue800000600000Total expenses400000200000Cash9000025000Accounts receivable12000075000Property plant and equipment net250000225000Accounts payable9500060000Salaries payable7500035000Long term liabilities15000075000Common shares outstanding beginning of year5000025000Common shares outstanding end of year10000040000No dividends were paid during 2008.Which company appears more liquid? (Name a ratio used to determine)