Show that the company had current assets accounts receivable consists of cash and short-term debt is greater than the remaining items. Allow flexibility in short-term debt payments fairly.
Show that the company has current assets consists of cash, receivables and inventories, rather than short-term debt. Allowing flexibility to repay short-term expenses.
So, the company has asset that consist of cash, accounts receivable and inventories more than short-term debt The mobility in short-term debt repayments quite a lot