BE4.15 (LO 4) AP Selected financial information is available at July 31 for Drew Co. Calculate working capital, current ratio, and acid-test ratio, and comment on liquidity. 2021 2020 Cash and accounts $22,680 $20,430 receivable Current assets 35,100 33,510 Current liabilities 24,460 24,800 a. Calculate (1) working capital, (2) the current ratio, and (3) the acid-test ratio for 2020 and 2021. b. Indicate whether there was an improvement or deterioration in liquidity for Drew in 2021.