For further insight, many analysts use an indicator of financial strength called the "current ratio." The current ratio calculation uses the same numbers from the first two steps of Part 1, but provides a ratio instead of a dollar figure. A ratio is a way of comparing two values, relative to one another.Calculating a ratio is usually a matter of simple division. To calculate the current ratio, divide current assets by current liabilities. Current ratio = current assets current liabilities. Using the example from Part 1, the company's current ratio is 50,000 24,000 = 2.08. This means that the company's current assets are 2.08 times greater than the company's current liabilities. The current ratio is a way of evaluating a company's ability to meet its current financial obligations. Put simply, it indicates how capable a company is of paying its bills. It is often better to use the current ratio when comparing different companies or industries. The ideal current ratio is around 2.0. A falling ratio, or a ratio below 2.0 could mean a greater risk of insolvency. On the other hand, a ratio in excess of 2.0 might mean that management is too conservative and reluctant to take advantage of the the company's opportunities. Using the example above, a current assets ratio of 2.08 is probably healthy. You could interpret this to mean that current assets could fund current liabilities for a little over two years. This is assuming, of course, that liabilities stay at the current level. The acceptable current ratio will differ between industries. Some industries are capital intensive and may need to borrow to finance operations. Manufacturing companies, for example, are likely to have high current ratios. Business managers must track all parts of working capital to maintain the right level. This includes inventory, accounts receivable and accounts payable. Managers must assess the profitability and risks that come with too little or too much working capital. For example, a company with too little working capital risks not being able to pay its current liabilities. Holding too much working capital though can also be a problem. A company with lots of working capital may be able to invest in long-term productivity improvements. For example, surplus working capital could be invested in new production facilities or retail stores. These types of investments can increase future revenues. If the working capital ratio is too high or low, consider the tips below for some ideas on how to improve the ratio.

Summary: Calculate the current ratio. Understand what the ratio means. Manage your working capital.

Camellias love deep watering about twice weekly, rather than daily shallow watering. This is partially because camellias love generally moist soil as opposed to soggy soil. Giving a deep soak allows the soil to have a generally moist consistency for longer. Mulching will help keep moisture in the ground and it will keep the soil cooler on hot summer days. In addition, mulch will help keep weeds at bay. Use whatever mulch you have readily available but don't pile it more than a few inches high, no matter what you use. This can keep soil too wet and lead to root rot. Remember that the mulch should not touch the trunk of the plant. Mulch also adds new organic material to your soil. This will help to break up clay soil or add richness to sandy soil. In general, it will increase the quality of your top soil tremendously. Some Camellias are considered heavy eaters, meaning that they need a lot of nutrients from the soil in order to thrive. This will ensure lush growth and good flowering each season. There are other varieties too, where the plant is not a heavy feeder, and do not react well to over-stimulation. Do not fertilize after August. Interestingly, their bloom time is also their dormant period and so should not be fertilized then. Cottonseed meal and fish emulsion are good natural choices. Two or three feedings between April 1 and September 1 is all that is necessary. Contact your local extension service or camellia experts to get recommendations of fertilizers that work well in your specific area and for your specific variety of the plant. Fertilizers usually have three numbers on them, which tells you about the nutrients in it. The first number is for nitrogen, the second number is for phosphorus, and the third number is for potassium. If you want your camellia to increase in size because it is newly planted, give it a fertilizer with a larger first number, such as 10 or 12. If you just want to maintain the size of an already established plant, then a lower first number, such as 4, will work well. There is a common perception that camellias are acid-loving. The reality is that camellias prefer slightly acidic conditions but they do not like very acidic conditions. If you've been overdoing the acidic fertilizing, stop now! If you test your soil, it should have a ph between 5.5 and 6.8 to make a camellia happy. If you notice the leaves turning yellow, the camellia likely needs more acid in the soil. Re-pot with fresh potting soil formulated for acid-loving plants. Check the top and the underside of the leaves weekly for aphids and spider mites. When you spot an infestation, rinse off the insects with a strong stream of water. Check the woody stems for scale insects. Scale appears as raised welts that scrape off easily. Spray scale with a ready-mixed all-season horticultural oil.

Summary: Use deep watering. Mulch around your camellia. Apply a suitable fertilizer every spring. Don't overdo the acid. Look for infestations.

This attachment will be powerful enough to remove the baking soda without damaging the surface of the mattress. You can also use a handheld vacuum with a smaller attachment head. Once you've finished the top of your mattress, flip it upside-down and clean the other side. Sprinkle another 1-3 cups (208-624 g) of baking soda and let it sit in the sun for 24 hours. Vacuum up the baking soda when you're finished your mattress is completely cleaned. Get in the habit of cleaning your bed with baking soda so it stays fresh and odor-free. Do a clean with baking soda at the beginning and end of the year so dirt and dust does not build up on the surface of your bed.
Summary: Use the upholstery attachment on your vacuum. Flip the mattress over and repeat the process. Clean the bed with baking soda 1-2 times a year.