Coca-Cola Company is evaluating its working capital management for the year ending December 31, 2023. The company has the following data:

7. 
   
   • Cash: $12 billion
   • Accounts Receivable: $5 billion
   • Inventory: $3 billion
   • Accounts Payable: $4 billion
   • Current Liabilities: $9 billion

Requirements:

7. 
   
   5. Calculate the current ratio.
   6. Determine the quick ratio.
   7. Compute the working capital.
   8. Analyze Coca-Cola’s liquidity position.
   9. Suggest improvements for working capital management.