Use the following information for Boxter, Inc., Clifford Company, Danforth Industries, and Evans Services to answer the question "Using the LIFO reserve adjustment, which company would has the strongest liquidity position for 2014 as expressed by the current ratio?" 
Definitions:
Play Therapy
A therapeutic approach primarily used with children to explore their lives and feelings through play.
Activation-Synthesis Theory
A theory suggesting that dreams are the result of the cerebral cortex interpreting random signals from the brainstem during REM sleep as meaningful.
REM Sleep
A phase of sleep characterized by rapid eye movement, during which dreaming and increased brain activity occur.
Visual Images
Visual images are representations of objects or scenes that can be seen by the mind or through digital or physical mediums, often used in communication, art, and memory recall.
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