Suppose these selected condensed data are taken from recent balance sheets of Bob Evans Farms (in thousands).

2014 2013 Cash $ 13,606 $ 7,669 Accounts receivable 23,045 19,951 Inventory 31,087 31,345 Other current assets 12,522 11,909 Total current assets $ 80,260 $ 70,874 Total current liabilities $245,805 $326,203 Compute the current ratio for each year and comment on your results.

AppendixLO1