Brief Exercise 4-14 Selected financial information is available for Sunland Co. Year 1 Year 2 Year 3 Current assets 102,000 156,000 212,000 Current liabilities 78,000 101,000 95,000 Calculate the working capital for Sunland Co. for the three years. Year 1 Working capital Year 2 Year 3 EA Calculate the current ratio of Sunland Co. for the three years. (Round answers to 2 decimal places, e.g. 15.26.) Current ratio Year 1 1 Year 2 : 1 Year 3 1 Comment on the trend of current ratio of Sunland Co. Sunland Co. show a trend of in the current ratio.