return on sales: net income/sales, percentage , 2 decimal places #1, current : current assets/current liabilities, #, 2 decimal places #2, 1.5-3 = healthy, A/R, Cash, Supplies/Inventory, Accounts payable, quick: short term assets/current liabilities, 2 decimal places #3, 1 = normal, exactly enough assets to pay off liabilities, A/R and cash,

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