Big Rock Brewery Inc. creates and sells premium natural unpasteurized beer. The following information (all amounts in thousands) can be found on its recent balance sheets (or statements of financial position, as Big Rock calls them): Instructions Calculate Big Rock's acid test assets, current assets, and current liabilities for each year Enter $ before each amount. Do not use commas. Calculate Big Rock's working capital, current ratio, and acid-test ratio for each year. Enter the working capital as a $ amount. Enter the ratios in the following format; 1.35:1 Carry two decimal places. Use a zero in the ones place if the ratio is less than 1 (e.g. 0.25: 1). use scientific rounding to determine the second number after the decimal - round up if 5 or more, down if less than 5. What does each of the measures calculated in (b) show ? Comment on Big Rock's liquidity. Working capital is ______ (increasing, decreasing, not changing). Short term liquidity (acid - test ratio) is generally ______ (increasing, decreasing. not changing). It is ______(above, below) the benchmark for this ratio. Short term debt paying ability (current ratio) is generally ______ (increasing, decreasing. not changing). It is ______(above, below) the benchmark for this ratio