Ayayal Inc., a fertilizer company based in Calgary, had the following information in its financial statements for the fiscal years ended December 31. All figures are in millions of dollars. 2021 2020 2019 $392 $1.642 $99 Cash and cash equivalents Accounts receivable 1.340 772 569 Current assets 5.168 3.919 1.712 Current liabilities 2,625 1,299 914 Calculate Ayayai's (1) working capital (2) current ratio, and (3) acid-test ratio for each year. (Round ratios to 2 decimal places, eg. 52.75.) 2021 2020 (1) Working Capital $ millions $ millions S (2) Current Ratio :1 1 (3) Acid- test Ratio 1 : 1 e Textbook and Media Determine from the results obtained in part (a) if Ayayai's Working capital improved or deteriorated from 2020 to 2021 Texthonk and Media