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 finance position, as Big Rock calls them) Calculate Big Rock's acid test assets, current assets, and current labilities for each year. Enter s 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 5 if 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 liquidity debt paying ability(current ratio) is _____ (increasing, decreasing, not changing) it is _______(above below) the benchmark for this ratio