14. Mixon Company's year-end balance sheets show the following: 2020 2019 Cash .... OMR 30,700 OMR 35,600 Accounts receivable, net 88,700 63,000 Merchandise inventory 111,700 82,000 Prepaid expenses 9,700 9,400 Plant assets, net. 277,700 255,000 Total assets .... 518,500 445,000 Accounts payable . 128,500 75,000 Long-term notes payable secured by mortgages on plant assets ...... 98,000 102,500 Common stock, OMR 10 par value. 162,500 162,500 Retained earnings. 129,500 105,000 Total liabilities and equity.. 518,500 445,000 Required: Calculate the current ratio and Acid test ratio for 2019 and 2020