A comparative statement of financial position for Riverbed Industries Inc. follows:

RIVERBED INDUSTRIES INC. Statement of Financial Position December 31, 2020
	December 31
Assets	2020			2019
Cash	$ 22,000			$ 34,900
Accounts receivable	100,500			54,600
Inventory	222,000			186,200
Land	71,500			112,000
Equipment	260,000			195,500
Accumulated depreciationequipment	( 69,000	)		( 43,000	)
Total	$ 607,000			$ 540,200
Liabilities and Shareholders Equity
Accounts payable	$ 54,252			$ 60,000
Bonds payable	152,500			200,000
Common shares	216,000			165,000
Retained earnings	184,248			115,200
Total	$ 607,000			$ 540,200

Additional information:

1.		Net income for the fiscal year ending December 31, 2020, was $ 129,000.
2.		Cash dividends of $ 60,000 were declared and paid. Dividends paid are treated as financing activities.
3.		Bonds payable amounting to $ 50,000 were retired through issuance of common shares.
4.		Land was sold at a gain of $5,000.
5.		No equipment was sold during the year.

(a)

Calculate the current and acid-test ratios for 2019 and 2020. (Round answers to 2 decimal places, e.g. 52.75.)