12/31/2018 12/31/2019 Accounts payable $2,300 $6,400 Accounts receivable 3,500 8,400 Cash 4,600 21,000 Prepaid advertising 1,700 4,400 Utilities payable 1,000 6,600 Wages payable 1,700 9,100 Using the above account balances, compute working capital and current ratio. Round "Current ratio" answers to two decimal places. 12/31/2018 12/31/2019 A. Working capital B. Current ratio